Fm,,rxcs (No. 2) 2S15 No.9 A, to train or fund the training (rvhether locally or abroad or both) of a specified numb er o{Zirnbab\,\real} citizens, anrually or over a specified period,, in the cutting, polishing, grading, valuation and beneficiation of diamonds and precious stones' and in all aspects of the diamond or jer,vellery trade generally; and B . to establish orhelp to establish any one or a combination of the follorn'ing: a signifi cant local j e wellery fabrication plant; one or more local jelvellery retail outlets; or a local laboratory for the certification of cut and poiished diamonds or precious stones in Zimbabwe: and (ii) satisfies the hdinister that he or she has the resources and plans to comply rvith his or her undertekings referred to in subparagraph (i) within a specified period; the Minister ma|, rvith the approval of the Minister responsible for finance, waive the payment of royalty, export tax and all fees and commissions charged by the Minerals Marketing Corporation of Zimbabwe on the export of rough diamonds or other unbeneficiated precious stones up to a lirnit of 10 000 carats of rough diamonds or precious stones per month.". PARTYIII A],,m \TDMENT oF Otrmn ACTS 14 Minor arnendments to Cap. 22:18 The provisions of the Audit Office Act lChapter 22:iBl (1.{o. 12 of 2009) specified in the first column of the Schedule are amended to the ertent set out opposite thereto in the second colunm. 15 Amendrnent of Schedule to Chapter Vll of Cap. 23:04 Section 14 ('-New sections inserted after section 128 of Cap .23: 12") of the Finance Act ,2014 (I.{o. 1 of 20 14) is amended by the repeal of subsection (2) and the substitution of- "(2) Section LZC of the Value Added Tax Act has effect from the year of assessment begrnning on the lst Janu&ry, 2AL4, and section 12D has effiect from the yeaLr of assessment beginning on the l st January, 20 t 7 ." . SCHEDULE (Section 14) Mwon AnaEwnMENTs ro Aunm Acr fCu*ren 22: ISJ Extent of Arnendment P rcsvisiort Sectiou 2( 1) OFr.rcE By tlre r e1rcal of ilre defi nition of "Commi ssion" and the substitution of: 195

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