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The Income Tax (Prescribed Dwelling house) Rules

Legal Notice 8 of 1974

This is the latest version of this Legal Notice.
The Income Tax (Prescribed Dwelling house) Rules
Citation
Legal Notice 8 of 1974
Primary work
Income Tax Act
Date
Language
English
Type
Legal Notice
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LAWS OF KENYA

INCOME TAX ACT

THE INCOME TAX (PRESCRIBED DWELLING HOUSE) RULES

LEGAL NOTICE 8 OF 1974

  • Published in Kenya Gazette Vol. LXXVI—No. 5 on 25 January 1974
  • Commenced on 25 January 1974
  1. [Amended by Income Tax (Prescribed Dwelling-house) (Amendment) Rules, 1986 (Legal Notice 266 of 1986) on 7 November 1986]
  2. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
1. These Rules may be cited as the Income Tax (Prescribed Dwelling-house) Rules.2. For the purposes of item (b) of paragraph 5 (1) of the Second Schedule to the Act the conditions with which a dwelling-house shall conform in order to be a prescribed dwelling-house shall be—That the dwelling-house is certified by a Labour Officer, as defined in section 2 of the Employment Act (Cap. 226) as having been provided under section 9 of that Act.[L.N. 266 of 1986, s. 2.]
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History of this document

31 December 2022 this version
07 November 1986
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25 January 1974
Commenced
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