Finance Act, 2021 - Act No. 7 of 2021

To make further provision for the revenues and public funds of Zimbabwe and to provide for matters connected therewith or incidental thereto.
ENACTED by the Parliament and the President of Zimbabwe.
PART I
Preliminary
1 Short title
This Act may be cited as the Finance Act, 2021.
PART II
Income Tax
Amendments to Chapter I of Finance Act [Chapter 23:04]
2 Amendment of section 5 of Cap. 23:04
(1) Section 5 (“Credits to which section 7 of Taxes Act relates”) of the Finance Act [Chapter 23:04] is amended by the repeal of subsection (3) and the substitution of—

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