2014 FINA'\ICE (No. 2) 2014 FINANCE (No. 2) 2014 ARRANGEMENT OF SECTIONS PART I PRELIMJNARY Section L. Short title. PARTII INCOME TAX Amendments to Chapter I of Finance Act [Chapter 23:04] 2. Amendment of section 22C of Cap. 23:04. Amendments to Income Tax Act [Chapter 23:06] 3. 4. 5. 6. 7. 8. Amendment of section 80 of Cap. 23:06. Amendment of section 80A of Cap. 23:06. Amendment of Third Schedule to Cap. 23:06 Amendment of Thirtieth Schedule to Cap. 23:06. Suspension of operation of Part III of Twenty-Sixth Schedule to Cap. 23:06. Amendment of Thirtieth Schedule to Cap. 23:06. PARTIII VALUE ADDED TAx 9. Amendment of section 2 of Cap. 23: 12. 10. Amendment of section 12C of Cap. 23:12. PART IV CusTOMS AND ExciSE Amendments to Finance Act [Chapter 23:04] 1I. New Chapter inserted in Cap. 23:04. Amendments to Customs and Excise Act [Chapter 23:02] 12. New Part inserted in Cap. 23:02. 13. Validation of collection of special excise duty on airtime before promulgation of Part XIIB of Cap. 23:02. PART VI MINES AND MrNERA.LS Amendments to Chapter VII of Finance Act [Chapter 23:04] 14. Amendment of Schedule to Chapter VII of Cap. 23:04. DISTRIBUTED BY VERITAS email: veritas@mango.zw207 website:www.veritaszim.net Veritas makes every effort to ensure the provision of reliable information, but cannot take legal responsibility for information supplied. No.8

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