1.5.8.1 Statutory Instrument 136 of 2003 This piece of legislation allows artists to import musical, broadcasting, recording and public address systems enjoying exemption from tax. This has over the years changed the face of the arts and culture in Zimbabwe as it has led to growth of television programmes, theatre, films and music. However, there are still other arts and culture sectors that would like to enjoy the same privileges. For instance, on equality basis, those who express themselves through motion pictures and or photography would expect that their respective equipment (cameras and film accessories) must also be exempt from import tax. This legislation has the effect of promoting artistic expression in that artists get rebates or tax exemption in a way that enables them to obtain the means (equipment) through which the freedom is exercised both as a right or to facilitate professional growth. Whether or not this law is being applied in the wake of pressing budgetary deficits is something that needs to be monitored. 1.5.8.2 Statutory Instrument 87 of 2006 as amended by SI 166 of 2009 (NACZ General Regulations) The National Arts Council of Zimbabwe (General) Regulations of 2006 (NACZ Regulations) were enabled for enactment by Section 13 of the National Arts Council of Zimbabwe Act apparently to provide for matters connected to the registration of arts promoters and organisations. The Regulations also provide for fees and levies payable in the registration process. The Amendment (SI 166 of 2009) mainly updates fees and levies from the abandoned national currency to the USD. The Regulations also provide for penalties for contravention of any penal provisions of SI 87 of 2006. Areas of concern On account of its narrow scope, SI 87 of 2006 has a couple of provisions that, at face value, are harmless, but have a substantive negative effect on the realisation of artistic freedom by arts promoters and organizations, and artists by extension. 34 | P a g e