2014 FINANCE (No. 2) 2014 No.8 PART V MINES AND MINERALS Amendments to Chapter Vll of Finance Act [Chapter 23:04] 14 Amendment of Schedule to Chapter VII of Cap. 23:04 With effect from the lst October, 2014, the Schedule to Chapter VII of the Finance Act [Chapter 23:04] is amended by the repeal in paragraph 1 (which fixes the rates of royalties for the purposes of section 245 of the Mines and Minerals Act [Chapter 21 :05]) of the item on gold produced by miners other than small-scale gold miners, and the substitution of the following item- 5". "Gold produced by other miners PART VI TAX AMNESTY 15 Interpretation in Part VII In this Part, unless the context otherwise requires- "amnesty" or "tax amnesty" means the relief contemplated in section 17; "amnesty period" means the period beginning 1st February, 2009. and ending 30th September, 2014; "Authority" means the Zimbabwe Revenue Authority as established by the Zimbabwe Revenue Authority Act [Chapter 23: 11]; "Commissioner-General" means the Commissioner General appointed under the Zimbabwe Revenue Authority Act [Chapter 23:11]; "covered tax" means a tax or duty administered by the Zimbabwe Revenue Authority under the Zimbabwe Revenue Authority Act [Chapter 23:11]; "Minister" means the Minister of Finance and Economic Deyelopment or any other Minister to whom the President may from time to time. assign the administration of this Act; "payment schedule form" means the payment schedule form referred to in section 20; "tax irregularity" means any transgression of any covered tax. 16 Non-application of certain criminal and other laws in respect of amnestied conduct (1) Subject to section 21, for the purpose of this amnesty, any provision ofthe criminal law of Zimbabwe for which an amnestied person would, but for this Part, be liable to be prosecuted by the National Prosecuting Authority shall not, to the extent of the amnestied conduct. be deemed to be criminal conduct. (2) Section 34B ("Reward for information") of the Revenue Authority Act [Chapter 23:111 (No. 17 of 1999) shall not apply to any information provided or measure taken which relates to an offence for which an amnestied person is not liable by virtue of this Part to be prosecuted by the National Prosecuting Authority. 17 Scope of amnesty (1) A tax amnesty may be applied for in respect of any unpaid tax or tax irregularities in connection with any covered tax. (2) Under the amnesty, taxpayers are absolved of the obligation to pay or incur217