20 33 Amendment of section 11 of Cap. 23:12 Section 11 ("Exempt supplies")(1) of the Value Added Tax Act [Chapter 23:12] is amended by the repeal of paragraph (k). 34 Amendment of section 13 of Cap. 23:12 Section 13 ("Collection of value-added tax on imported services, determination of value thereof and exemptions from tax") of the Value Added Tax Act [Chapter 23:12] is amended⎯ (a) in subsection (1) by the deletion of "Where tax is payable" and the substitution of "Subject to subsection (2a), where tax is payable"; (b) by the insertion after subsection (1) of the following subsection— "(2a) Notwithstanding section 41 of the Reserve Bank of Zimbabwe Act [Chapter 22:15] and the Exchange Control Act [Chapter 22:05], where a recipient pays in foreign currency for the supply of imported services on which tax is payable in terms of section 6(1)(d), the recipient shall pay the tax to the Commissioner in foreign currency. In this subsection "foreign currency" means United States dollars, Euros or any other currency denominated under the Exchange Control (General) Order, 1996, published in Statutory Instrument 110 of 1996, or any other enactment that may be substituted for the same.". 35 Repeal of Part IXA of Cap. 23:12 Part IXA of the Value Added Tax Act [Chapter 23:12] is repealed. PART V ESTATE DUTY Amendments to Finance Act [Chapter 23:04] 36 Amendment of Schedule to Chapter VI of Cap. 23:04 With effect from the 2nd December, 2005, the Schedule to Chapter VI of the Finance Act [Chapter 23:04] is amended by the insertion after paragraph 6D of the following paragraph⎯ "6E. In the case of the estate of a person whose estate, regardless of when he or she died, is not finally and completely liquidated to the satisfaction of the Master on the 2nd December, 2005, the rate of estate duty chargeable on each dollar of the dutiable amount shall be arrived at by multiplying two-hundredths (0,02) of a cent by a number equal to the number of complete one hundred dollars contained in the dutiable amount, any part of one hundred dollars being regarded as a complete one hundred dollars: Provided that— (i) the maximum rate of duty shall be five cents; (ii) only such portion of the value of the property included in the estate as exceeds ten billion dollars shall be deemed to be the dutiable amount.".