Fm,,rxcs (No. 2)
2S15
No.9
A, to train or fund the training
(rvhether locally or abroad or both)
of a specified numb er o{Zirnbab\,\real}
citizens, anrually or over a specified
period,,
in the cutting, polishing,
grading, valuation and beneficiation
of diamonds
and precious stones'
and in all aspects of the diamond or
jer,vellery trade generally; and
B
.
to establish
orhelp to establish any one
or a combination of the follorn'ing: a
signifi cant local j e wellery fabrication
plant; one or more local jelvellery
retail outlets; or a local laboratory for
the certification of cut and poiished
diamonds or precious stones in
Zimbabwe:
and
(ii)
satisfies the hdinister that he or she has the
resources and plans to comply rvith his or
her undertekings referred to in subparagraph
(i) within a specified period;
the Minister ma|, rvith the approval of the Minister
responsible for finance, waive the payment of royalty,
export tax and all fees and commissions charged by
the Minerals Marketing Corporation of Zimbabwe on
the export of rough diamonds or other unbeneficiated
precious stones up to a lirnit of 10 000 carats of rough
diamonds or precious stones per month.".
PARTYIII
A],,m \TDMENT oF
Otrmn ACTS
14
Minor arnendments to Cap. 22:18
The provisions of the Audit Office Act lChapter 22:iBl (1.{o. 12 of
2009) specified in the first column of the Schedule are amended to the ertent
set out opposite thereto in the second colunm.
15
Amendrnent of Schedule to Chapter Vll of Cap. 23:04
Section 14 ('-New sections inserted after section 128 of Cap .23: 12") of
the Finance Act ,2014 (I.{o. 1 of 20 14) is amended by the repeal of subsection
(2) and the substitution of-
"(2) Section LZC of the Value Added Tax Act has effect from the
year of assessment begrnning on the lst Janu&ry, 2AL4, and section 12D has
effiect from the yeaLr of assessment beginning on the l st January, 20 t 7 ." .
SCHEDULE (Section 14)
Mwon
AnaEwnMENTs
ro Aunm
Acr fCu*ren 22: ISJ
Extent of Arnendment
P rcsvisiort
Sectiou 2( 1)
OFr.rcE
By tlre r e1rcal of ilre defi nition of "Commi ssion"
and the substitution of:
195
Select target paragraph3
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