2019 Finance No. 1/2019 ZIMBABWE ACT To make further provision for the revenues and public funds of Zimbabwe and to provide for matters connected therewith or incidental thereto. ENACTED by the Parliament and the President of Zimbabwe. PART I Preliminary 1 Short title This Act may be cited as the Finance Act, 2019. PART II Income Tax Amendments to Chapter I of Finance Act [Chapter 23:04] 2 Amendment of section 14 of Cap. 23:04 With effect from the year of assessment beginning on the 1st January, 2019, section 14 (“Income tax for periods of assessment after 1.4.88”)(2) of the Finance Act [Chapter 23:04] is amended in subsection (2)— (a) by the repeal of paragraph (a) and the substitution of— Printed by the Government Printer, Harare 3