Finance Bill 2022 - H.B. 9, 2022

Gazetted 26-08-2022
NOTE BY VERITAS
This Bill was extensively amended by the National Assembly during its
passage through Parliament.  A consolidated version of the Bill, kindly
provided by the Parliament of Zimabwe, reflects the several clauses
omitted and the larger number clauses amended. 
The consolidated version is also available on this website here.


 
o 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, 2022.
PART II
Income Tax
Amendments to Chapter I of Finance Act [Chapter 23:04]
2 Amendment of section 14 of Cap. 23:04
Section 14 (“Income tax for periods of assessment after 1.4.88”) (2)(a) of the Finance Act [Chapter 23:04] is amended with effect from 1st August in the year of assessment beginning on the 1st January, 2022, by the repeal of items (i) to (vi) and the substitution of—

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