2019 Finance No. 1/2019 “money market instrument” means any— (a) Treasury Bill, Treasury Bond, Reserve Bank of Zimbabwe Bill or Reserve Bank of Zimbabwe Bond; (b) corporate bill or bond, that is, any bill or bond issued in the name of a company; (c) negotiable certificate of deposit or fixed deposit instrument; “nostro foreign currency account” means any account designated in terms of Exchange Control Directive RT/120 of 2018, held with a financial institution in Zimbabwe, in which money in the form of foreign currency is deposited from offshore or domestic sources; “pension fund” means— (a) the National Social Security Authority established by the National Social Security Authority Act [Chapter 17:04]; (b) any pension fund registered as such in terms of the Pension and Provident Funds Act [Chapter 24:09]; “remuneration” has the meaning given to it by paragraph 1(1) of the Thirteenth Schedule of the Act (whether or not such remuneration is subject to employees’ tax); “specified trust account” means any trust account required to be opened and operated in terms of the Insurance Act [Chapter 24:07], the Legal Practitioners Act [Chapter 27:07], the Estate Agents Act [Chapter 27:17] (No. 6 of 1999) or the Estate Administrators Act [Chapter 27:20] (No. 16 of 1998); “transaction on which the tax is payable” does not include any of the following transactions— (a) the transfer of money for the purchase or sale of marketable securities; (b) the transfer of money for the purchase or redemption of money market instruments; (c) the transfer of money on payment of remuneration; (d) the transfer of money to or from the Zimbabwe Revenue Authority for the payment or refund of any tax, duty or other charges; (e) the intra-corporate transfer of money, that is to say, transfer of money between the treasury account and any trading account held in the name of the same company; (f) the transfer of money from (but not into) specified trust accounts; (g) the transfer of money into and from nostro foreign currency accounts; (h) the transfer of money by Government from the Consolidated Revenue Fund or from funds established in terms of section 18 of the Public Finance Management Act [Chapter 22:19] (No. 11 of 2009); (i) the transfer of money to any pension fund or to beneficiaries of such a fund; (j) the transfer of money for the procurement, production or sale (wholesale or retail) of a petroleum product by a petroleum company licensed in terms of Part VI of the Petroleum Act [Chapter 13:22] (No. 11 of 2006); (k) the transfer of money between an individual’s mobile wallet account and his or her bank account; 9