5 3 Amendment of section 22C of Cap. 23:04 (1) With effect from the 1st January, 2006, section 22C ("Presumptive tax") of the Finance Act [Chapter 23:04] is amended by the insertion of the following paragraphs after paragraph (g)— "(h) operators of goods vehicles having a carrying capacity— (i) of more than ten tonnes but less than twenty tonnes, twelve million dollars per quarter year; (ii) of ten tonnes or less but which is driving one or more trailers resulting in a combined carrying capacity of more than fifteen tonnes but less than twenty tonnes, twelve million dollars per quarter year; (iii) of twenty tonnes or more, twenty million dollars per quarter year; (i) operators of driving schools providing driving tuition— (i) for class 4 vehicles only, eight million dollars per quarter year; (ii) for class 1 and 2 vehicles (whether or not in addition to providing driving tuition for other classes of vehicles), twelve million dollars per quarter year.". (2) Section 4 ("New section substituted for section 22C of Cap. 23:04") of the Finance Act, 2005 (Act No. 2 of 2005) is amended with effect from the 1st September, 2005, by the deletion of "the 31st December, 2005" and the substitution of "the 20th October, 2005". 4 New section substituted for section 22E of Cap. 23:04 With effect from the 1st January, 2006, section 22E of the Finance Act [Chapter 23:04] is repealed and substituted by⎯ "22E Carbon tax (1) The carbon tax chargeable in terms of section 36E of the Taxes Act shall be paid at the rate of one thousand dollars per litre of petroleum product imported by the State oil procurement entity and any oil company or other person or entity engaged in oil procurement. (2) In addition, notwithstanding section 41 of the Reserve Bank Act [Chapter 22:15] and the Exchange Control Act [Chapter 22:05], a visitor to Zimbabwe who uses within Zimbabwe a motor vehicle registered outside Zimbabwe shall, upon entering Zimbabwe, and for each month or part of a month during which he or she visits Zimbabwe, pay carbon tax in respect of such vehicle to the Zimbabwe Revenue Authority in United States dollars (or the equivalent in Euros or in any other currency denominated under the Exchange Control (General) Order, 1996 (Statutory Instrument 110 of 1996) at the prevailing international cross rate of exchange), at the following rates in accordance with the following ranges of engine capacity of a motor vehicle⎯ (a) seventy-two United States dollars per month, in the case of a motor vehicle whose engine capacity does not exceed one thousand five hundred cubic centimetres; (b) one hundred and thirty-two United States dollars per month, in the case of a motor vehicle whose capacity exceeds one thousand five hundred cubic centimetres but does not exceed two thousand cubic centimetres;