Act No. 8 of 2022 FINANCE ACT

Gazetted 24-10-2022

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, 2022.
PART II
Income Tax
Amendments to Chapter I of Finance Act [Chapter 23:04]
2 Amendment of section 14 of Cap. 23:04
(1) 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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