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, 2023.
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 the year of assessment beginning on the 1st January, 2024, by the repeal of subparagraphs (i) to (vii) and the
substitution of—