2018 No. I (h) the manner in which applications for amncst~ shall he made and what suppmting documents must he produced in support of such applications . .\PPE:\DIX (Paragraph 4(7)) SA\lPn: or: .\crs oR (Anssio!'s O>!'sTm TING lu Hl.·\l. LXP"\rRixno:--: <JF I"'RrJPFRTY Illegal e\.patriation of property refers to illegal transfer e\.port of foreign e\.change and or assets from Zimbabwe and/or offshore retention of foreign exchange and or assets due to Zimbabwe, without relevant regulatory authorisations. Listed below arc some of the fonns of illegal expatriation of propc1ty carried out by resident indiYiduals and 1or corporate entities-- 44 (a) non-repatriation of e\.port proceeds due to Zimbabwe; (h) non-return of temporary e\.ports and disguised c\.ports of samples: (c) payments for imports of goods and sen ices whose corresponding value has not been receiYed in Zimbab\\e; (d) remittance of funds used for investments offshore without t:xchange Control approval; (e) offshore retention of funds realised from sale of share<. in local companies to foreign residents: (I) otTshore retention of investment income such as dividends, profits and management fees due to Zimbabwe; (g) remittance of funds for "repayment" of fictitious o!Tshort loans; (h) settlement of purchase prices offshore, f()r an immovable property located in Zimbabwe; (i) operation of illegal offshort~ bank accounts funded from Zimbabwe; (j) offshore retention of sale proceeds realised from goods or minerals smuggled out of Zimbabwe; and ( k) any other retention of funds offshore which were supposed to be received in Zimbabwe or which were not sanctioned by Exchange Control or provided for in current Exchange Control policy.". Amendment of Cap. 22:19 The Public Finance ~lanagement Act [Chapter 22:19] (:\o. II of 2009) is amended(a) in section 2 ("Interpretation") by the insertion of the following detinition""Oftice of the President and Cabinet" means the office at the apex of the Civil Service \vhich is headed by the Chief Secretary to the President and Cabinet and which- (h) (a) serves as the secretariat to the President and the Cabinet; and (h) subject to the instructions of the President, is charged, by communication through the heads of the several ~linistries, with co-ordinating the \Vork of the Government;"; in section-+ ("Application of Act")37