26 (3) In calculating the duty and value added tax payable on any luxury item, the value for duty purposes and the duty and value-added tax payable shall be calculated in the same way as for goods that are not luxury items, except that the Zimbabwe dollar duty and value-added tax thus arrived at shall be converted at the general rate referred to in the proviso to subsection (1) into United States dollars, Euros or any other currency denominated under the Exchange Control (General) Order, 1996 (Statutory Instrument 110 of 1996): Provided that where any amount of duty or value-added tax thus payable may require payment to be made in coins, the Commissioner is authorised to increase or reduce the amount to the nearest figure to enable payment to be made in notes only.”. SCHEDULE (Section 39) MINOR AMENDMENTS TO VALUE ADDED TAX ACT [CHAPTER 23:12] Provision Extent of amendment Section 6 (2) (b) and (c) By the deletion of “the tax payable in terms of”. Section 7 (17) By the deletion of “subsection (5) of section fifty-six” and the substitution of “subsection (4) of section fifty-six”. Section 15 (3) (g) (ii) By the deletion of “and” at the end of that subparagraph. Section 15 (3) (g) (ii) “C” By the deletion of “and” at the end of the definition of “C”. Section 17 (1) (ii) By the deletion of “a deduction of input tax would not have been denied” and the substitution of “a deduction of input tax would have been denied”. Section 17 (4) (a) By the deletion of “a deduction of input tax in respect of such goods or services would not have been denied” and the substitution of “a deduction of input tax in respect of such goods or services would have been denied”. Section 20 (1) By the insertion after “within thirty days” of “from the date of supply”. Section 65 (2) By the deletion of “certificate” wherever it occurs and the substitution of “written statement”. Section 68 (2) (a) By the deletion of “avoid” and the substitution of “evade”.