16 25 New Schedule substituted for Twenty-Eighth Schedule to Cap. 23:06 With effect from the 1st January, 2006, the Twenty-Eighth Schedule to the Income Tax Act [Chapter 23:06] is repealed and the following is substituted— "TWENTY-EIGHTH SCHEDULE (Section 36E) CARBON TAX Interpretation 1. In this Schedule⎯ "carbon tax certificate" means a certificate of payment of carbon tax issued in terms of paragraph 4; "liable person" means a person liable to pay carbon tax in terms of paragraph 3, but does not, for the purposes of this Schedule, include— (a) a diplomatic mission which, or any person connected with that mission who, enjoys the privileges and immunities provided under the Privileges and Immunities Act [Chapter 3:03]; (b) any international or regional organisation upon which the President has conferred any of the privileges and immunities set out in the Third Schedule to the Privileges and Immunities Act [Chapter 3:03]; "motor vehicle" has the meaning given to that term in section 2(1) of the Vehicle Registration and Licensing Act [Chapter 13:14]; "NOCZIM" means the National Oil Company of Zimbabwe (Private) Limited; "oil company or other person or entity engaged in oil procurement" means a company, person or entity licensed or authorised by the Ministry responsible for energy to import petroleum products in bulk or purchase or import them for resale; "petroleum product" means⎯ (a) leaded or unleaded petrol; or (b) the fuel designed for use in a compression-ignition engine, commonly known as diesel fuel; or (c) any refined petroleum capable of being used as a motor-spirit; but does not include aviation fuel, illuminating paraffin or power paraffin; "State oil procurement entity" means NOCZIM or any other oil procurement entity formed by the State in addition to or substitution for NOCZIM. Payment of carbon tax under section 22E(1) 2. Whenever an oil company or other person or entity engaged in oil procurement imports any petroleum product, it shall pay the required carbon tax to the Zimbabwe Revenue Authority at the port of entry of the petroleum product.