Title: The Income Tax Act (ITA) ; the Income Tax (Amendment) Act No. 27 of 2011; Statutory Instrument Number 131 of 2011 (Pay As You Earn Regulations) ; the Value Added Tax (Amendment) Act No. 30 of 2011 ; Statutory Instrument No. 132 of 2011 (VAT Exemption Order) ; Statutory Instrument No. 133 of 2011 (Zero Rating Order) ; Gazette Notice No. 553 of 2011 (VAT General Rules) ; the Mines and Minerals Development (Amendment) Act No. 28 of 2011