No. 1 2018 ZIMBABWE ACT To make further provision for the revenues and public funds of Zimbabwe and to provide for matters connected therewith or incidental thereto. E\/\CTl:D by the Parliament and President of Zimbabwe. PART! PRELI:.ll'\ARY 1 Short title This Act may be cited as the Finance Act, 2018. PART II INCO.\!I' Tn Amendments ro Chapler f of Finance Act [Chapter 23:0-+1 2 Amendment of section 14 of Cap. 23:04 Section 1-+ ("Income ta" for periods of assessment after 1.-1..88") of the Finance Act [ChapTer 23:041 is amended(a) in subsection (l) by the insertion of the following definition-""power generation project" means any electricity generation project that conm1ences on or after the 1st January. 2018, or is not completed at that d:1te, and i!-> licensed in tem1s of Part III of the Energy Regulatory Authority Act (Ciwpter 13:231 (~o. 2 of 2011)"; Prill/ed by rhe Government Printer, Harare 3