2018
No. I
"(2) This Part does not apply where more than six years have
elapsed since the ten or duty referred to in st·t~tion 33('( I) became
payable.";
(h)
(c)
in section 33C ("\\hen expedited procedure compdent, jurisdictiOn
of magistrates courts and period within which expedited procedmt•
allowed")-(i)
in subsection (2) by the insertion alter "re<.:overable by" of the words
''chamber application";
(ii)
b) the repeal of subsedion (3 );
in section .13D ("Issuance, contents and service of provisional attac hmcnt
order")(i) in subsection ( l) by the deletion of "shall serve UJXlll the taxpa)cr"
and the substitution of "shall issue and serve upon the t;npa)er":
(ii) in subsection (3)(b) by the deletion of "order being made" and the
substitution of "the issuance and service of the order",
(d)
in section 33E ("Powers of Commissioner-General in relation to
provisional attachment order")(i) in subsection (I )(b) by the insertion after "while the order is being
executed" of the words "by the messenger of court";
(ii) in subsection (2) by the deletion of "for a period not exceeding
twenty-one days";
(\') in subsection (5)(b) by the deletion of "recommence" and the
substitution of "continue";
(e)
in section 33G ("Confinnation of provisional attachment order") by the
repeal of subsection("+).
PART VII
TAX A!'vfNESTY
31
Interpretation in Part VII
In this Part, unless the context otherwise requires"amnesty" or "tax amnesty" means the relief contemplated in section 33;
"amnesty period" means the period beginning lst January, 201K and ending
30th June, 2018;
"Authority" means the Zimbabwe Revenue Authority as established by the
Zimbabwe Revenue Authority Act IChaprer 23: II];
"Commissioner-General" means the Commissioner-General appointed under
the Zimbabwe Revenue Authority Act !Chaprer 23:11 L
··covered tax" means a tax or duty administered by the Zimbabwe Revenue
Authority under the Zimbabwe Revenue Authority Act [Chaprer 23:11]
that became due and payable before the lst December, 2017, hut is
outstanding as at that date;
".Minister" means the i\ 1inister of Finance and Economi(: Development or any
other ~linister to whom the Presidt~nt may from time to time, assign tht~
administration of this Act;
"payment schedule fonn" meart.'> the payment schedule fonn referred to in
section 36.
32
Non-application of criminal laws in respect of amnestied conduct
For the purpose of this amnesty, any provision of the criminal law of Zimbabwe
for which an amnestied person \Vould, but for this Pm1, be liable to be prosecuted b)
14