2018 No. I FINANCE ACT. 2018 \RR.\:\UL\tl ~:\T OF SFCTIO:\S PAl-HI Ser·tion l. Short title. PART II hcol\fE T.\x Amendments to Chapter J of Finance Al'l [Chapter 23:0-ll 2. 3. -t. 5. 6. 7. Amendment of section 1-t. of Cap. 23:0-t.. .\mendment of Schedule to Chapter I of Cap. 23:0-t.. Amendment of section 22B of Cap. 23:0-t.. Amendment of section 22Ci of ( :ap. 23:0-t. :\ew section inserted in Cap. 23:0-t.. Amendment of ( :hapter X of Cap. 23:0-l Amendments to fncome Tax Act [Chapter 23:061 8. 9. !0. 11. 12. U. H. 15. 16. 17. 18. 19. 20 Amendment of section 8 of Cap. 23:06. Amendment of section 15 of ( 'ap. 23:06. Amendment of section I() of Cap. 23:06. Amendment of section 36C of Cap. 23:06 :\ew section inse11eJ in Cap. 23:06. Amendment of section 80 of Cap. 23:06. :\e\\ section inserted after section 80D in Cap. 23:06 Amendment of Third Schedule to Cap. 23:06. Amendment of Twenty-Second Schedule to Cap. 23:06. Amendment of Twenty-Eighth Schedule to Cap. 23:06. Amendment of Thirty-First ScheJulc to Cap. 23:06. :\'ew Schedule inserted in Cap. 23:06. A.mendments to penalties in Cap. 23:06. PART III VALITF ADDED T'I.X Amendment to Chapter JV (){Finance Act [Chapter 23:0-t.] 21. Amendment of Schedule to Chapter IV of Cap. 23:0-t.. Amendment ro Value Added Tax Acr !Chapter 23: 12]. 22. 23. 2-l. ,.,- _.). 26. Amendment of section 2 of Cap. 23: 12. ~ew section inserted after section 12A in Cap. 23: 12. Amendment of section 12D of ( 'ap. 23: 12. :\ew section inserted after section 12D in Cap. 23:12. Amendment of section 17 of Cap. 23: 12. PART I\' ( ) :sHJl\IS A~lJ ExcisE Amendments to Finance Acr [Chapter 23:0-lJ Amendment of Chapter XII of Cap. 23:0-t.. DISTRIBUTED BY VERITAS e-mail: veritas@mango.zw; website: www.veritaszim.net Veritas makes every effort to ensure the provision of reliable information, but cannot take legal responsibility for information supplied.