8 “Unit” means the Bank Use Promotion and Suppression of Money Laundering Unit established in terms of section three; “unit trust scheme” has the meaning given to that term in section 2 of the Collective Investment Schemes Act, 1997; “Zimbabwe Revenue Authority” means the Authority established in terms of section 3 of the Revenue Authority Act [Chapter 23:11]. (2) A reference in this Act to⎯ (a) a male or female person includes, where appropriate, a corporate body; (b) money laundering or laundering the proceeds of a serious offence means any act, scheme, arrangement, device, deception or artifice whatsoever by which the true origin of the proceeds of any serious offence is sought to be hidden or disguised; (c) a person being charged or about to be charged with a serious offence is a reference to a procedure, however described, in Zimbabwe or elsewhere, by which criminal proceedings may be commenced; (d) a benefit obtained or otherwise accruing to a person, includes a reference to a benefit derived or obtained by, or otherwise accruing to, another person at the request or direction of that person. (3) For the purposes of this Act— (a) dealing with property held by any person shall include— (i) where the property is a debt owed to that person, making a payment to any person in reduction or full settlement of the amount of the debt; or (ii) converting or receiving the property as a gift; or (iii) removing the property from Zimbabwe; (b) a person shall be deemed to have benefited from the proceeds of a serious offence if— (i) he or she at any time, whether before or after the fixed date, receives any payment or other reward in connection with, or derives any pecuniary advantage from the commission of a serious offence, whether committed by him or her or another person; (ii) he or she receives or derives a payment, reward or pecuniary advantage in connection with the commission of a serious offence, whether he or she receives or derives such payment, reward or pecuniary advantage before or after the fixed date; (iii) the value of his or her proceeds from a serious offence is the aggregate of the values of the payments, rewards or pecuniary advantages received or derived by him or her in connection with the commission of the offence.