11A
Exclusion of in duplum rule in certain cases
(1) In this section
“Authority” means the Zimbabwe Revenue Authority established by the Revenue Authority Act
[Chapter 23:11];
“Scheduled Acts” means
(a) the Income Tax Act [Chapter 23:06];
(b) any of the other Acts specified in the First Schedule to the Revenue Authority Act
[Chapter 23:11].
(2) For the avoidance of doubt it is declared that the rule of the common law known as the in duplum rule
that prohibits the payment of outstanding interest in excess of the amount representing the capital or principal sum
of a debt does not apply to fiscal debts, th at is, to debts by way of outstanding taxes or duties or penalties in
respect of the non-payment thereof that are owed to the Authority by a person liable to pay such taxes, duties or
penalties under the Scheduled Acts.
[Subsection substituted by Act 6 of 2006]
(3) …..
[Section inserted by section 44 of Act 8 of 2005 and repealed by Act 6 of 2005]
PART IV
GENERAL
12 Women may hold public or civil offices or appointments
Notwithstanding anything to the contrary in any law, women may hold any public or civil office or
appointment, subject to the same conditions on which such offices may be held by men.
13 Qualifications rendering men and women equally eligible for certain public or civil offices
Qualifications which, when possessed by a man, render him eligible for admission to any civil or public office
in Zimbabwe, by virtue of the possession of such qualifications rendering him eligible for admission to a
corresponding office elsewhere, shall, when possessed by a woman, render such woman eligible for admiss ion to
any such office in Zimbabwe, subject to such terms and conditions as apply to men.
14 Legitimation of adulterine children
Where the father or mother of an illegitimate person was married to a third person when the illegitimate
person was born, and the parents of the illegitimate person marry or have married one another after the birth of
that person, the marriage shall render that person, if living, legitimate from the date of that person's birth.
15 Reduction of age of majority from 21 to 18 years
(1) On and after the 10th December, 1982, a person shall attain the legal age of majority on attaining
eighteen years of age.
(2) A person who immediately before the 10th December, 1982, has not attained the legal age of majority
shall on that date attain the legal age of majority if he or she has then already attained eighteen years of age.
(3) Subsections (1) and (2) shall apply for the purpose of any law, including customary laws and, in the
absence of a definition or any indication of a contrary intention for the construction of 'full age', 'major', 'majority',
'minor', 'minority' and similar expressions in(a) any enactment, whether passed or made before, on or after the 10th December, 1982; and
(b) any deed, will or other instrument of whatever nature made on or after that date.
(4) This section shall not affect the construction of any such expression as is referred to in subsection (3) in
any enactment relating to taxation or pensions.
(5) Nothing in this section shall be deemed to prevent any person attaining his or her majority by operation of
law earlier than on attaining eighteen years of age.
16 Abolition of quitrent
The liability to pay quitrent to the State which, were it not for this section, would in terms of any law or any
deed of grant of any land fall due on or after the 31st December, 1934, is hereby extinguished.