2014 FINANCE (No. 2) 2014 ZIMBABWE ACT To make further provision for the revenues and public funds of Zimbabwe; to provide for an amnesty in respect of taxes and duties administered by the Zimbabwe Revenue Authority; 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 (No. 2) Act, 2014. PARTII INCOME TAX Amendments to Chapter I of Finance Act [Chapter 23:04] 2 Amendment of section 22C of Cap. 23:04 With effect from the year of assessment beginning on the 1st October, 2014, section 22C ("Presumptive tax") of the Finance Act lChapter 23:04] is amended by the repeal of paragraph (b) and the substitution of"(b) small-scale miners, calculated at the rate of zero per centum of each dollar of the purchase price of precious metals or precious stones upon which the tax is chargeable in terms of the Twenty-Sixth Schedule to the Taxes Act:". Printed by the Government Printer, Harare 209 No.8