Zimbabwe Government Gazette dated 1993-06-23 number 41

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ZIMBABWEAN

GOVERNMENT GAZETTE
EXTRAORDINARY
Published by Authority

Vol. LXXI, No. 41 23rd JUNE, 1993 Price $2^0

G e n e ra l N o tic e 3 6 6 A o f 1 9 9 3 .

I N C O M E T IA X A C T [CHAPTER 18T\

E x e m p tio n f r o m N o n - R e s id e n ts ’ T a x o n I n te r e s t

T H E S e n io r M in is te r o f F in a n c e , in te r m s o f s u b p a r a g r a p h
( iv ) o f p a r a g r a p h ( a ) o f th e d e fin itio n o f “ in te r e s t” in s u b -

p a r a g r a p h (1 ) o f p a r a g r a p h 1 o f th e S ix te e n th S c h e d u le to th e

I n c o m e T a x A c t [Chapter h e r e b y s p e c if ie s th e A g r i­
c u ltu r a l M a r k e tin g A u th o r ity in r e s p e c t o f th e in te r e s t p a y a b le
to th e B a n k o n th e lo a n e n te r e d in to b e tw e e n th e A u th o r ity

a n d B a n k e r s T r u s t C o m p a n y o n th e 2 2 n d J u n e , 1 9 9 3 . T h e
lo a n , is g u a r a n te e d b y th e G o v e r n m e n t o f Z im b a b w e f o r
U S I 6 0 m illio p .

T h e c o n s e q u e n c e o f th is s p e c ific a tio n is th a t th e in te r e s t
p a y a b le o n th e s a id lo a n is e x e m p t f r o m n o n - r e s id e n ts * ta x o n
in te re s t.

B . T . G . C H I D Z E R O ,
2 3 -6 -9 3 . S e n io r M in is te r o f F in a n c e .

CONTENTS
General Notice
Number Page
3 6 6 A . I n c o m e T a x [Chapter /S J ] : E x e m p tio n f r o m

N o n - R e s id e n ts ’ T a x o n I n t e r e s t. . . . 530C

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P'rinted by the Government Printer, Harare. 5 3 0 C