20 ““financial lease” means a written agreement for the letting and hiring of capital goods to be used by the purchaser for the purposes of his or her trade, where the seller is— (a) a banking institution registered or required to be registered in terms of the Banking Act [Chapter 24:20]; or (b) a building society registered or required to be registered in terms of the Building Societies Act [Chapter 24:02]; “motor dealer��� means a registered operator who makes a taxable supply of any motor vehicle in the ordinary course of trade which continuously or regularly supplies motor vehicles, whether such supply is made by way of or solely under an instalment credit agreement or by way of a rental agreement at an economic rental consideration;”. 30 Amendment of section 6 of Cap. 23:12 Section 6 (“Value-added tax”) of the Value Added Tax Act [Chapter 23:12] is amended— (a) in subsection (1) by the insertion after paragraph (c) of the following paragraph— “and (d) motor vehicles sold by persons who are not motor dealers, whether on their own account or on behalf of other persons.”; (b) in subsection (2) by the insertion after paragraph (c) of the following paragraph— “(d) paragraph (d) of subsection (1) shall be paid— (i) where the person is the agent of the seller, by the person on behalf of the seller; (ii) where the person is the seller, by the seller.”. 31 Amendment of section 10 of Cap. 23:12 Section 10 (“Zero rating”) of the Value Added Tax Act [Chapter 23:12] is amended— (a) in subsection (1) by the repeal of paragraph (g) and the substitution of— “(g) the supply is of such goods or services as are prescribed in regulations made in terms of section seventy-eight, but subject to such conditions as may be prescribed therein;”. (b) in subsection (2) — (i) by the repeal of paragraph (d); (ii) in paragraph (g) by the repeal of subparagraph (ii) and the substitution of— “(ii) goods temporarily admitted into Zimbabwe which are exempt from tax on importation in terms of regulations made in terms of section seventy-eight;”; (iii) in paragraph (h) by the repeal of subparagraph (iii) and the substitution of— “(iii) services which are prescribed in regulations made in terms of section seventy-eight;”.