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The Act sets out its short title and detailed section-by-section changes, including repeal and substitution of income tax provisions, adjustments to youth employment credit rules effective from 1 January 2020, and insertion of new provisions for credits related to employment of physically challenged persons.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/finance-act-2021-short-title-and-income-tax-amendments/296620/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/finance-act-2021-short-title-and-income-tax-amendments/296620.png","ImageObject",300,407,{"name":92,"@type":93},"Aurora","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-24","2026-09-18",true,{"@type":102,"interactionType":103,"userInteractionCount":52},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the short title of the Act and how may it be cited?","Question",{"text":112,"@type":113},"The Act may be cited as the Finance Act, 2021.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"When do amendments to the youth employment credit take effect?",{"text":117,"@type":113},"The amendments to section 13A (“Youth employment credit”) take effect from the 1st January, 2020.",{"name":119,"@type":110,"acceptedAnswer":120},"What does the Act introduce regarding credit for employment of physically challenged persons?",{"text":121,"@type":113},"It inserts a new section 13B defining terms such as “physically challenged person” and establishing when a taxpayer qualifies for a credit under this section, including conditions on related tax excess.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},296620,1789734832,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":52,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":129,"read_time":144,"preview_page_count":4},4810365810221,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","ARRANGEMENT OF SECTIONS  \nPART I  \nPreliminary  \nSection  \n1. Short title.  \nPART II  \nincome Tax  \nAmendments to Chapter Iof Finance Act [Chapter 23:04]  \n2. Amendment of section 5 of Cap. 23:04 .  \n3. Amendment of section 13A.  \n4. New section inserted in Cap. 23:04 .  \n5. Amendment of section 14 of Cap. 23:04 .  \n6. Amendment of Schedule to Chapter I of Cap. 23:04 .  \n7. Amendment of section 22C of Cap. 23:04 .  \n8. New section substituted for 22H of Cap. 23:04 .  \nAmendments to Income Tax Act [Chapter 23:06]  \n9. Amendment of section 8 of Cap. 23:06 .  \n10. Amendment of section 15 of Cap. 23:06 .  \n11. Amendment of section 77 of Cap. 23:06 .  \n12. Amendment of section 80 of Cap. 23:06 .  \n13. Amendment of Third Schedule to Cap. 23:06 .  \n14. Amendment of Fourth Schedule to Cap. 23:06 .  \n15. Amendment of Thirteenth Schedule to Cap. 23:06 .  \n16. Amendment of Twenty-Fourth Schedule to Cap. 23:06 .  \n17. Amendment of Thirtieth Schedule to Cap. 23:06 .  \nPART III  \ncaPiTal Gains Tax  \nAmendments to Chapter VIII of Finance Act [Chapter 23:04]  \n18. New section substituted for section 38 of Cap. 23:04 .  \n19. Amendment of section 39 of Cap. 23:04 .  \n20. Amendment of section 39A of Cap. 23:04 .  \nAmendments to Capital Gains Tax [Chapter 23:01]  \n21. Amendment section 10 of Cap. 23:04 .  \n22. Amendment section 11 of Cap. 23:04 .  \nPART IV  \nValUe aDDeD Tax  \nAmendment to Value Added Tax Act [Chapter 23:12]  \nSection  \n23. Amendment of section 2 of Cap. 23:12 .  \n24. Amendment of section 12B in Cap. 23:12 .  \n25. Amendment of section 20 of Cap. 23:12 .  \n26. Use of tax invoices generated before 1/1/22 for purposes of section 15 of Cap. 23:12 .  \nPART V  \nesTaTe DUTy  \n27. Amendment of Schedule to Chapter VI of Cap. 23:04 .  \nPART VI  \nCUSTOMS AND EXCISE  \nAmendments to Chapter IX of Finance Act [Chapter 23:04]  \n28. New sections inserted in Cap. 23:04 .  \nAmendments to Customs and Excise Act [Chapter 23:02]  \n29. Amendment of section 127 of Cap. 23:02 .  \n30. New section inserted in Cap. 23:02 .  \n31. Amendment of section 172BB of Cap. 23:02 .  \n32. Substitution of section 172C of Cap. 23:02 .  \n33. Amendment of section 172F of Cap 23:02 .  \n34. Substitution of Schedule to Cap. 23:02 .  \nPART VII  \nreVenUe aUThoriTy  \n35. Suspension of operation of section 34B of Cap. 23:11.  \n36. Amendment of section 34C of Cap 23:11 .  \n37. New section inserted in Cap. 23:11.  \nPART VIII  \nmines anD minerals  \nAmendment of Chapter VII of Finance Act [Chapter 23:04]  \n38. Amendment of Chapter VII of Cap. 23:04 .  \nPART IX  \nexchanGe conTrol acT [chaPTer 22:05]  \n39. Amendment of section 5 of Cap. 22:05 .  \n40. New section substituted for section 11 of Cap. 22:05 .  \n41. Substitution of Schedule to Cap. 22:05 .  \nPART X  \nreserVe Bank of ZimBaBwe  \nSection  \n42. Amendment of section 34 of Cap. 22:15 .  \nPART XI  \nBank Use PromoTion acT [chaPTer 24:24]  \n43. New section inserted in Cap. 22:24 .  \n44. Amendment of section 41A of Cap. 24:24 .  \n45. New Schedule inserted in Cap. 24:24 .  \nPART XI  \nroaDs anD roaD Traffic  \n46. New section inserted in Cap 13:11.  \n47. Ring-fencing of portion of Motor Insurance Pool funds.  \n48. Amendment of SI 168 of 2008.  \nPART XII  \nBankinG acT  \n49. Amendment of Chapter 24:20 .  \nPART XIII  \nBlockeD fUnDs resolUTion  \n50. Interpretation in Part XIII.  \n51. Qualifying blocked funds.  \n52. Assumption of obligations by the State.  \n53. Proof of claims arising from prior debts and notification of validated and reconciled claims.  \n54. Application of Part VI of Cap. 22:19 .  \n55. Exemption from stamp duty.  \nPART VII  \nmiscellaneoUs  \n56. Revision of amounts in revenue Acts.  \nZIMBABWE  \nACT  \nTo make further provision for the revenues and public funds of Zimbabwe and to provide for matters connected therewith or incidental thereto.  \nENACTED by the Parliament and the President of Zimbabwe.  \nPART I  \nPreliminary  \n1 Short title  \nThis Act may be cited as the Finance Act, 2021.  \nPART II  \nincome Tax  \nAmendments to Ch","cbCaiqSZmLVYfDw6","https://ap.wps.com/l/cbCaiqSZmLVYfDw6","pdf",756329,94,"English","# Arrangement of Sections\n## Part I - Preliminary\n## Part II - Income Tax\n## Part III - Capital Gains Tax\n## Part IV - Value Added Tax\n## Part V - Estate Duty\n## Part VI - Customs and Excise\n## Part VII - Revenue Authority\n## Part VIII - Mines and Minerals\n## Part IX - Exchange Control Act\n## Part X - Reserve Bank of Zimbabwe\n## Part XI - Bank Use Promotion Act\n## Part XII - Banking Act\n## Part XIII - Blocked Funds Resolution\n## Part VII - Miscellaneous","[{\"question\":\"What is the short title of the Act and how may it be cited?\",\"answer\":\"The Act may be cited as the Finance Act, 2021.\"},{\"question\":\"When do amendments to the youth employment credit take effect?\",\"answer\":\"The amendments to section 13A (“Youth employment credit”) take effect from the 1st January, 2020.\"},{\"question\":\"What does the Act introduce regarding credit for employment of physically challenged persons?\",\"answer\":\"It inserts a new section 13B defining terms such as “physically challenged person” and establishing when a taxpayer qualifies for a credit under this section, including conditions on related tax excess.\"}]","Finance Act, 2021 - Short title and Income Tax amendments | PDF",237]