SI 26 of 2021 Great Dyke Tax Exemption

This notice may be cited as the Income Tax (Exemption from Income Tax) (Great Dyke Investments (Private) Limited) Notice, 2021. The notice is deemed to have come into effect from the 1st January 2020. The receipts and accruals of Great Dyke Investments (Private) Limited, as per the Special Mining Lease Agreement signed between the Government of Zimbabwe and Great Dyke Investments (Private) Limited are approved, for the purpose of subparagraph (g) of paragraph 3 of the Third Schedule to the Income Tax Act, as being exempt from income tax.