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The Exemption Notices Under Section 13(2)

Legal Notice 93 of 1974

This is the latest version of this Legal Notice.
The Exemption Notices Under Section 13(2)
Citation
Legal Notice 93 of 1974
Primary work
Income Tax Act
Date
31 December 2022
Language
English
Type
Legal Notice
Original enactment
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LAWS OF KENYA

INCOME TAX ACT

THE EXEMPTION NOTICES UNDER SECTION 13(2)

LEGAL NOTICE 93 OF 1974

  • Published in Kenya Gazette Vol. LXXXVI—No. 25 on 31 May 1974
  • Commenced on 31 May 1974
  1. [Amended by Exemptions (Legal Notice 43 of 1975) on 21 March 1975]
  2. [Amended by The Income Tax Act-Exemption (Legal Notice 44 of 1975) on 21 March 1975]
  3. [Amended by The Income Tax Act-Exemption (Legal Notice 118 of 1975) on 12 September 1975]
  4. [Amended by The Income Tax Act-Exemption (Legal Notice 147 of 1975) on 17 October 1975]
  5. [Amended by The Income Tax Act-Exemption (Legal Notice 148 of 1975) on 17 October 1975]
  6. [Amended by The Income Tax Act-Exemption (Legal Notice 149 of 1975) on 17 October 1975]
  7. [Amended by The Income Tax Act-Exemption (Legal Notice 186 of 1976) on 20 August 1976]
  8. [Amended by The Income Tax Act - Exemption (Legal Notice 97 of 1977) on 6 May 1977]
  9. [Amended by The Income Tax Act-Exemption (Legal Notice 122 of 1977) on 27 May 1977]
  10. [Amended by The Income Tax Act-Exemption (Legal Notice 123 of 1977) on 27 May 1977]
  11. [Amended by The Income Tax Act-Exemption (Legal Notice 124 of 1977) on 27 May 1977]
  12. [Amended by The Income Tax Act-Exemption (Legal Notice 125 of 1977) on 27 May 1977]
  13. [Amended by The Income Tax Act-Exemption (Legal Notice 126 of 1977) on 27 May 1977]
  14. [Amended by The Income Tax Act-Exemption (Legal Notice 147 of 1977) on 17 June 1977]
  15. [Amended by The Income Tax Act-Exemption (Legal Notice 163 of 1977) on 24 June 1977]
  16. [Amended by The Income Tax Act-Exemption (Legal Notice 272 of 1977) on 28 October 1977]
  17. [Amended by The Income Tax Act-Exemption (Legal Notice 13 of 1978) on 20 January 1978]
  18. [Amended by The Income Tax Act-Exemption (Legal Notice 14 of 1978) on 20 January 1978]
  19. [Amended by The Income Tax Act-Exemption (Legal Notice 15 of 1978) on 20 January 1978]
  20. [Amended by The Income Tax Act-Exemption (Legal Notice 35 of 1978) on 10 February 1978]
  21. [Amended by The Income Tax Act-Exemption (Legal Notice 129 of 1978) on 28 July 1978]
  22. [Amended by The Income Tax Act-Exemption (Legal Notice 258 of 1978) on 29 December 1978]
  23. [Amended by The Income Tax Act-Exemption (Legal Notice 259 of 1978) on 29 December 1978]
  24. [Amended by The Income Tax Act-Exemption (Legal Notice 45 of 1979) on 30 March 1979]
  25. [Amended by The Income Tax Act-Exemption (Legal Notice 79 of 1979) on 11 May 1979]
  26. [Amended by The Income Tax Act-Exemption (Legal Notice 83 of 1979) on 11 May 1979]
  27. [Amended by The Income Tax Act-Exemption (Legal Notice 127 of 1979) on 29 June 1979]
  28. [Amended by The Income Tax Act-Exemption (Legal Notice 179 of 1979) on 24 August 1979]
  29. [Amended by The Income Tax Act-Exemption (Legal Notice 285 of 1979) on 12 October 1979]
  30. [Amended by The Income Tax Act-Exemption (Legal Notice 168 of 1980) on 1 January 1980]
  31. [Amended by The Income Tax Act-Exemption (Legal Notice 169 of 1980) on 31 October 1980]
  32. [Amended by The Income Tax Act - Exemption (Legal Notice 169 of 1982) on 31 October 1980]
  33. [Amended by The Income Tax Act-Exemption (Legal Notice 10 of 1981) on 23 January 1981]
  34. [Amended by The Income Tax Act-Exemption (Legal Notice 52 of 1981) on 27 March 1981]
  35. [Amended by The Income Tax Act-Exemption (Legal Notice 155 of 1981) on 30 October 1981]
  36. [Amended by The Income Tax Act-Exemption (Legal Notice 240 of 1983) on 21 October 1983]
  37. [Amended by The Income Tax Act-Exemption (Legal Notice 72 of 1984) on 31 May 1984]
  38. [Amended by The Income Tax Act-Exemption (Legal Notice 240 of 1985) on 8 November 1985]
  39. [Amended by The Income Tax Act - Exemption (Legal Notice 3 of 1986) on 17 January 1986]
  40. [Amended by The Income Tax Act - Exemption (Legal Notice 59 of 1986) on 25 April 1986]
  41. [Amended by The Income Tax Act - Exemption (Legal Notice 144 of 1986) on 4 June 1986]
  42. [Amended by The Income Tax Act - Exemption (Legal Notice 205 of 1986) on 22 August 1986]
  43. [Amended by The Income Tax Act - Exemption (Legal Notice 270 of 1986) on 14 November 1986]
  44. [Amended by The Income Tax Act - Exemption (Legal Notice 61 of 1987) on 27 February 1987]
  45. [Amended by The Income Tax Act - Exemption (Legal Notice 72 of 1987) on 6 March 1987]
  46. [Amended by The Income Tax Act - Exemption (Legal Notice 121 of 1987) on 8 May 1987]
  47. [Amended by The Income Tax Act - Exemption (Legal Notice 193 of 1987) on 17 July 1987]
  48. [Amended by The Income Tax Act-Exemption (Legal Notice 5 of 1988) on 18 January 1988]
  49. [Amended by The Income Tax Act-Exemption (Legal Notice 6 of 1988) on 18 January 1988]
  50. [Amended by The Income Tax Act-Exemption (Legal Notice 114 of 1988) on 19 February 1988]
  51. [Amended by The Income Tax Act-Exemption (Legal Notice 167 of 1988) on 25 March 1988]
  52. [Amended by The Income Tax Act—Exemption (Legal Notice 273 of 1988) on 8 July 1988]
  53. [Amended by The Income Tax Act—Exemption (Legal Notice 302 of 1988) on 22 July 1988]
  54. [Amended by The Income Tax Act-Exemption (Legal Notice 327 of 1988) on 19 August 1988]
  55. [Amended by The Income Tax Act - Exemption (Legal Notice 434 of 1988) on 28 October 1988]
  56. [Amended by The Income Tax Act - Exemption (Legal Notice 4 of 1989) on 6 January 1989]
  57. [Amended by The Income Tax Act - Exemption (Legal Notice 51 of 1989) on 3 March 1989]
  58. [Amended by The Income Tax Act - Exemption (Legal Notice 52 of 1989) on 3 March 1989]
  59. [Amended by The Income Tax Act - Exemption (Legal Notice 161 of 1989) on 21 April 1989]
  60. [Amended by The Income Tax Act - Exemption (Legal Notice 167 of 1989) on 12 May 1989]
  61. [Amended by The Income Tax Act - Exemption (Legal Notice 248 of 1989) on 11 August 1989]
  62. [Amended by Fisheries Act, 1989 (Act No. 5 of 1989) on 25 August 1989]
  63. [Amended by The Income Tax Act - Exemption (Legal Notice 394 of 1989) on 24 November 1989]
  64. [Amended by The Income Tax Act - Exemption (Legal Notice 7 of 1990) on 12 January 1990]
  65. [Amended by The Income Tax Act - Exemption (Legal Notice 48 of 1990) on 25 January 1990]
  66. [Amended by The Income Tax Act - Exemption (Legal Notice 49 of 1990) on 25 January 1990]
  67. [Amended by The Income Tax Act - Exemption (Legal Notice 58 of 1990) on 2 February 1990]
  68. [Amended by The Income Tax Act - Exemption (Legal Notice 225 of 1990) on 8 June 1990]
  69. [Amended by The Income Tax Act - Exemption (Legal Notice 226 of 1990) on 8 June 1990]
  70. [Amended by The Income Tax Act - Exemption (Legal Notice 356 of 1990) on 10 August 1990]
  71. [Amended by The Income Tax Act - Exemption (Legal Notice 478 of 1990) on 30 November 1990]
  72. [Amended by The Income Tax Act - Exemption (Legal Notice 446 of 1990) on 2 December 1990]
  73. [Amended by The Income Tax Act - Exemption (Legal Notice 515 of 1990) on 28 December 1990]
  74. [Amended by The Income Tax Act—Exemption (Legal Notice 54 of 1991) on 1 March 1991]
  75. [Amended by The Income Tax Act - Exemption (Legal Notice 99 of 1991) on 22 March 1991]
  76. [Amended by The Income Tax Act - Exemption (Legal Notice 267 of 1991) on 28 June 1991]
  77. [Amended by The Income Tax Act - Exemption (Legal Notice 514 of 1991) on 29 October 1991]
  78. [Amended by The Income Tax Act - Exemption (Legal Notice 531 of 1991) on 12 November 1991]
  79. [Amended by The Income Tax Act - Exemption (Legal Notice 30 of 1992) on 7 February 1992]
  80. [Amended by The Income Tax Act - Exemption (Legal Notice 31 of 1992) on 7 February 1992]
  81. [Amended by The Income Tax Act - Exemption (Legal Notice 72 of 1992) on 3 April 1992]
  82. [Amended by The Income Tax Act - Exemption (Legal Notice 82 of 1992) on 30 April 1992]
  83. [Amended by The Income Tax Act - Exemption (Legal Notice 83 of 1992) on 30 April 1992]
  84. [Amended by The Income Tax Act - Exemption (Legal Notice 27 of 1993) on 12 February 1993]
  85. [Amended by The Income Tax Act - Exemption (Legal Notice 73 of 1993) on 8 April 1993]
  86. [Amended by The Income Tax Act - Exemption (Legal Notice 164 of 1993) on 25 June 1993]
  87. [Amended by The Income Tax Act - Exemption (Legal Notice 277 of 1993) on 10 September 1993]
  88. [Amended by The Income Tax Act - Exemption (Legal Notice 322 of 1993) on 15 October 1993]
  89. [Amended by The Income Tax Act - Exemption (Legal Notice 350 of 1993) on 12 November 1993]
  90. [Amended by The Income Tax Act - Exemption (Legal Notice 352 of 1993) on 19 November 1993]
  91. [Amended by The Income Tax Act - Exemption (Legal Notice 365 of 1993) on 3 December 1993]
  92. [Amended by The Income Tax Act - Exemption (Legal Notice 408 of 1993) on 22 December 1993]
  93. [Amended by The Income Tax Act - Exemption (Legal Notice 32 of 1994) on 4 February 1994]
  94. [Amended by The Income Tax Act - Exemption (Legal Notice 43 of 1994) on 18 February 1994]
  95. [Amended by The Income Tax Act - Exemption (Legal Notice 143 of 1994) on 15 April 1994]
  96. [Amended by The Income Tax Act - Exemption (Legal Notice 153 of 1994) on 13 May 1994]
  97. [Amended by The Income Tax Act - Exemption (Legal Notice 219 of 1994) on 8 July 1994]
  98. [Amended by The Income Tax Act - Exemption (Legal Notice 330 of 1994) on 2 September 1994]
  99. [Amended by The Income Tax Act - Exemption (Legal Notice 379 of 1994) on 21 October 1994]
  100. [Amended by The Income Tax Act - Exemption, 1994 (Legal Notice 484 of 1994) on 30 November 1994]
  101. [Amended by The Income Tax Act - Exemption (Legal Notice 4 of 1995) on 13 January 1995]
  102. [Amended by The Income Tax Act - Exemption (Legal Notice 136 of 1995) on 31 March 1995]
  103. [Amended by The Income Tax Act - Exemption (Legal Notice 137 of 1995) on 31 March 1995]
  104. [Amended by The Income Tax Act - Exemption (Legal Notice 152 of 1995) on 7 April 1995]
  105. [Amended by The Income Tax Act - Exemption (Legal Notice 205 of 1995) on 9 June 1995]
  106. [Amended by The Income Tax Act - Exemption (Legal Notice 218 of 1995) on 16 June 1995]
  107. [Amended by The Income Tax Act - Exemption (Legal Notice 262 of 1995) on 21 July 1995]
  108. [Amended by The Income Tax Act - Exemption (Legal Notice 330 of 1995) on 29 September 1995]
  109. [Amended by The Income Tax Act-Exemption (Legal Notice 262 of 1996) on 30 August 1996]
  110. [Amended by The Income Tax Act — Exemption (Legal Notice 288 of 1996) on 20 September 1996]
  111. [Amended by The Income Tax Act — Exemption (Legal Notice 289 of 1996) on 20 September 1996]
  112. [Amended by The Income Tax Act — Exemption (Legal Notice 302 of 1996) on 11 October 1996]
  113. [Amended by The Income Tax Act — Exemption (Legal Notice 39 of 1997) on 21 March 1997]
  114. [Amended by The Income Tax Act — Exemption (Legal Notice 45 of 1997) on 18 April 1997]
  115. [Amended by The Income Tax Act — Exemption (Legal Notice 82 of 1997) on 13 June 1997]
  116. [Amended by The Income Tax Act — Exemption (Legal Notice 156 of 1997) on 22 August 1997]
  117. [Amended by The Income Tax Act — Exemption (Legal Notice 155 of 1997) on 29 August 1997]
  118. [Amended by The Income Tax Act — Exemption (Legal Notice 548 of 1997) on 5 December 1997]
  119. [Amended by The Income Tax Act — Revocation of Exemption (Legal Notice 19 of 1998) on 27 February 1998]
  120. [Amended by The Income Tax Act-Exemption (Legal Notice 20 of 1998) on 27 February 1998]
  121. [Amended by The Income Tax Act — Exemption (Legal Notice 61 of 1998) on 22 May 1998]
  122. [Amended by The Income Tax Act — Exemption (Legal Notice 62 of 1998) on 22 May 1998]
  123. [Amended by The Income Tax Act — Exemption (Legal Notice 93 of 1998) on 24 July 1998]
  124. [Amended by The Income Tax Act — Exemption (Legal Notice 2 of 1999) on 8 January 1999]
  125. [Amended by The Income Tax Act - Exemption (Legal Notice 3 of 1999) on 8 January 1999]
  126. [Amended by The Income Tax Act — Exemption (Legal Notice 97 of 1999) on 23 July 1999]
  127. [Amended by The Income Tax Act — Exemption (Legal Notice 178 of 1999) on 10 December 1999]
  128. [Amended by The Income Tax Act-Exemption (Legal Notice 28 of 2000) on 24 March 2000]
  129. [Amended by The Income Tax Act — Exemption (Legal Notice 135 of 2000) on 10 November 2000]
  130. [Amended by The Income Tax Act — Exemption (Legal Notice 44 of 2001) on 9 March 2001]
  131. [Amended by The Income Tax Act — Exemption (Legal Notice 45 of 2001) on 9 March 2001]
  132. [Amended by The Income Tax Act — Exemption (Legal Notice 117 of 2001) on 20 July 2001]
  133. [Amended by The Income Tax Act - Exemption (Legal Notice 167 of 2001) on 30 November 2001]
  134. [Amended by The Income Tax Act — Exemption (Legal Notice 182 of 2001) on 31 December 2001]
  135. [Amended by The Income Tax Act — Exemption (Legal Notice 34 of 2002) on 22 March 2002]
  136. [Amended by The Income Tax Act — Exemption (Legal Notice 131 of 2002) on 19 July 2002]
  137. [Amended by The Income Tax Act — Exemption (Legal Notice 153 of 2002) on 30 August 2002]
  138. [Amended by The Income Tax Act — Exemption (Legal Notice 154 of 2002) on 30 August 2002]
  139. [Amended by The Income Tax Act - Exemption (Legal Notice 155 of 2002) on 30 August 2002]
  140. [Amended by The Income Tax Act - Exemption (Legal Notice 177 of 2002) on 1 November 2002]
  141. [Amended by The Income Tax Act - Exemption (Legal Notice 45 of 2003) on 1 January 2003]
  142. [Amended by The Income Tax Act - Exemption (Legal Notice 24 of 2003) on 14 March 2003]
  143. [Amended by The Income Tax Act - Exemption (Legal Notice 25 of 2003) on 14 March 2003]
  144. [Amended by The Income Tax Act - Exemption (Legal Notice 44 of 2003) on 2 May 2003]
  145. [Amended by The Income Tax Act - Exemption (Legal Notice 70 of 2003) on 12 June 2003]
  146. [Amended by The Income Tax Act - Exemption (Legal Notice 155 of 2003) on 12 September 2003]
  147. [Amended by The Income Tax Act - Exemption (Legal Notice 164 of 2003) on 17 October 2003]
  148. [Amended by The Income Tax Act - Exemption (Legal Notice 207 of 2003) on 8 December 2003]
  149. [Amended by The Income Tax Act - Exemption (Legal Notice 208 of 2003) on 8 December 2003]
  150. [Amended by The Income Tax Act - Exemption (Legal Notice 51 of 2005) on 10 June 2005]
  151. [Amended by The Income Tax Act - Exemption (Legal Notice 104 of 2005) on 15 August 2005]
  152. [Amended by The Income Tax Act - Exemption (Legal Notice 137 of 2005) on 25 November 2005]
  153. [Amended by The Income Tax Act - Exemption (Legal Notice 138 of 2005) on 25 November 2005]
  154. [Amended by The Income Tax Act - Exemption (Legal Notice 139 of 2005) on 25 November 2005]
  155. [Amended by The Income Tax Act - Exemption (Legal Notice 5 of 2006) on 10 February 2006]
  156. [Amended by The Income Tax Act-Exemption (Legal Notice 68 of 2006) on 15 June 2006]
  157. [Amended by The Income Tax Act - Exemption (Legal Notice 94 of 2006) on 23 June 2006]
  158. [Amended by The Income Tax Act - Exemption (Legal Notice 95 of 2006) on 23 June 2006]
  159. [Amended by The Income Tax Act - Exemption (Legal Notice 110 of 2006) on 18 August 2006]
  160. [Amended by The Income Tax Act - Exemption (Legal Notice 116 of 2006) on 15 September 2006]
  161. [Amended by The Income Tax Act - Exemption (Legal Notice 163 of 2006) on 1 December 2006]
  162. [Amended by The Income Tax Act - Exemption (Legal Notice 164 of 2006) on 1 December 2006]
  163. [Amended by The Income Tax Act - Exemption (Legal Notice 21 of 2007) on 9 February 2007]
  164. [Amended by The Income Tax Act - Exemption (Legal Notice 61 of 2007) on 18 May 2007]
  165. [Amended by The Income Tax Act - Exemption (Legal Notice 2 of 2008) on 7 January 2008]
  166. [Amended by The Income Tax Act - Exemption (Legal Notice 13 of 2008) on 8 February 2008]
  167. [Amended by The Income Tax Act - Exemption (Legal Notice 63 of 2008) on 30 May 2008]
  168. [Amended by The Income Tax Act - Exemption (Legal Notice 158 of 2009) on 23 October 2009]
  169. [Amended by The Income Tax Act - Exemption (Legal Notice 16 of 2011) on 25 February 2010]
  170. [Amended by The Income Tax Act - Exemption (Legal Notice 46 of 2010) on 16 April 2010]
  171. [Amended by The Income Tax Act - Exemption (Legal Notice 47 of 2010) on 16 April 2010]
  172. [Amended by The Income Tax Act - Exemption (Legal Notice 72 of 2010) on 28 May 2010]
  173. [Amended by The Income Tax Act - Exemption (Legal Notice 73 of 2010) on 28 May 2010]
  174. [Amended by The Income Tax Act - Exemption (Legal Notice 82 of 2010) on 10 June 2010]
  175. [Amended by The Income Tax Act - Exemption (Legal Notice 83 of 2010) on 10 June 2010]
  176. [Amended by The Income Tax Act - Exemption (Legal Notice 147 of 2010) on 6 September 2010]
  177. [Amended by The Income Tax Act - Exemption (Legal Notice 164 of 2010) on 8 October 2010]
  178. [Amended by The Income Tax Act - Exemption (Legal Notice 178 of 2010) on 5 November 2010]
  179. [Amended by The Income Tax Act - Exemption (Legal Notice 32 of 2011) on 1 April 2011]
  180. [Amended by The Income Tax Act - Exemption (Legal Notice 85 of 2011) on 22 July 2011]
  181. [Amended by The Income Tax Act - Exemption (Legal Notice 86 of 2011) on 22 July 2011]
  182. [Amended by The Income Tax Act - Exemption (Legal Notice 131 of 2011) on 30 September 2011]
  183. [Amended by The Income Tax Act - Exemption (Legal Notice 65 of 2012) on 29 June 2012]
  184. [Amended by The Income Tax Act-Exemption (Legal Notice 62 of 2013) on 19 April 2013]
  185. [Amended by The Income Tax Act-Exemption (Legal Notice 55 of 2014) on 30 May 2014]
  186. [Amended by The Income Tax Act-Exemption (Legal Notice 56 of 2014) on 30 May 2014]
  187. [Amended by The Income Tax Act-Exemption (Legal Notice 62 of 2014) on 30 May 2014]
  188. [Amended by The Income Tax Act-Exemption (Legal Notice 86 of 2014) on 20 June 2014]
  189. [Amended by The Income Tax Act-Exemption (Legal Notice 87 of 2014) on 20 June 2014]
  190. [Amended by The Income Tax Act-Exemption (Legal Notice 121 of 2014) on 12 September 2014]
  191. [Amended by The Income Tax Act-Exemption (Legal Notice 91 of 2015) on 5 June 2015]
  192. [Amended by The Income Tax Act-Exemption (Legal Notice 146 of 2015) on 24 July 2015]
  193. [Amended by The Income Tax Act-Exemption (Legal Notice 165 of 2015) on 21 August 2015]
  194. [Amended by The Income Tax Act-Exemption (Legal Notice 200 of 2016) on 16 December 2016]
  195. [Amended by The Income Tax Act-Exemption (Legal Notice 115 of 2017) on 28 July 2017]
  196. [Amended by The Income Tax Act-Exemption (Legal Notice 156 of 2017) on 4 August 2017]
  197. [Amended by The Income Tax Act-Exemption (Legal Notice 221 of 2017) on 1 September 2017]
  198. [Amended by The Income Tax Act-Exemption (Legal Notice 44 of 2018) on 9 February 2018]
  199. [Amended by Income Tax (Exemption) (Amendment) (Legal Notice 45 of 2018) on 9 February 2018]
  200. [Amended by The Income Tax Act-Exemption (Legal Notice 234 of 2018) on 30 November 2018]
  201. [Amended by The Income Tax Act-Exemption (Legal Notice 22 of 2019) on 18 April 2019]
  202. [Amended by The Income Tax Act-Exemption (Legal Notice 181 of 2019) on 13 December 2019]
  203. [Amended by The Income Tax Act-Exemption (Legal Notice 158 of 2020) on 28 August 2020]
  204. [Amended by The Income Tax Act-Exemption (Legal Notice 15 of 2021) on 5 March 2021]
  205. [Amended by The Income Tax Act-Exemption (Legal Notice 24 of 2021) on 12 March 2021]
  206. [Amended by The Income Tax Act - Exemption (Legal Notice 193 of 2022) on 28 October 2022]
  207. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
[L.N. 93/1974]The Cabinet Secretary responsible for Finance and Economic Planning hereby provides that income in respect of dividends received by the Industrial and Commercial Development Corporation Investment Company Limited, where the company controls, directly or indirectly, less than twenty-five per cent of the voting power of the company paying the dividends shall, with effect from 1st January, 1974, be exempt from tax.[L.N. 43/1975]The Cabinet Secretary responsible for Finance and Planning hereby provides that such part of the income of the Executive Secretary of the African Social Studies Programme as is paid to him in respect of his employment as such and received by him from outside Kenya shall, where such Executive Secretary is not ordinarily resident in Kenya or is ordinarily resident in Kenya solely for the purpose of his employment as such, be exempt from tax.[L.N. 44/1975]The Cabinet Secretary responsible for Finance and Planning hereby provides that such part of the income of the Regional Director and the Deputy Regional Director of the Christian Children's Fund, Incorporated as is paid to them in respect of their employment as such and received by them from outside Kenya shall, where such Regional Director and Deputy Regional Director are not ordinarily resident in Kenya or are ordinarily resident in Kenya solely for the purposes of their employment as such, be exempt from tax.
 
[L.N. 147/1975]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of Morgan Grenfell & Co. Ltd. (a company incorporated in the United Kingdom) in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of one million pounds sterling made by Morgan Grenfell & Co. Ltd., to the Industrial Development Bank Limited (a company incorporated in Kenya) under the provisions of a document described as a Loan Agreement dated 23rd January, 1975, made between the Industrial Development Bank and Morgan Grenfell & Co. Ltd., shall be exempt from tax.[L.N. 148/1975]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of Deutsche Gesellschaft Fur Wirtschaftliche Zusammenarbeit (Entwicklungsgesellschaft) mbh, (a company incorporated in the Federal Republic of Germany), in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of four million deutsch mark made by Deutsche Gesellschaft Fur Wirtschaftliche Zusammenarbeit (Entwicklungsgesellschaft) mbh to the Industrial Development Bank Limited (a company incorporated in Kenya), under the provisions of a document described as a Loan Agreement dated 13th December, 1974, made between the Industrial Development Bank, Limited and the Deutsche Gesellschaft Fur Wirtschaftliche Zusammenarbeit (Entwicklungsgesellschaft) mbh, shall be exempt from tax.[L.N. 149/1975]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of Deutsche Gesellschaft Fur Wirtschaftliche Zusammenarbeit (Entwicklungsgesellschaft) mbh, (a company incorporated in the Federal Republic of Germany), in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of four million deutsch mark made by Deutsche Gesellschaft Fur Wirtschaftliche Zusammenarbeit (Entwicklungsgesellschaft) mbh to the Development Finance Company of Kenya Limited (a company incorporated in Kenya), under the provisions of a document described as a Loan Agreement dated 13th December, 1974, made between the Development Finance Company of Kenya Limited and Deutsche Gesellschaft Fur Wirtschaftliche Zusammenarbeit (Entwicklungsgesellschaft) mbh, shall be exempt from tax.[L.N. 97/1977]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of the European Investment Bank (a company incorporated in the Grand Duchy of Luxemburg), in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of two million European Units of Account (equivalent to approximately twenty million Kenya shillings) made by the European Investment Bank to the Development Finance Company of Kenya Limited (a company incorporated in. Kenya), under the provisions of a document described as a Loan Agreement dated 27th October, 1976, made between the Development Finance Company of Kenya Limited and the European Investment Bank, shall exempt from tax.[L.N. 122/1977]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of Nederlandse Financierings—Maatschappij Voor Ontwikkelingslanden N.V., (a company incorporated in the Kingdom of the Netherlands), in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of twelve and a half million shillings made by Nederlandse Financierings—Maatschappij Voor Ontwikkelingslanden N.V. to the Development Finance Company of Kenya Limited (a company incorporated in Kenya), under the provisions of a document described as a Loan Agreement dated 6th May, 1976, made between the Development Finance Company of Kenya Limited and Nederlandse Financierings—Maatschappij Voor Ontwikkelingslanden N.V., shall be exempt from tax.[L.N. 123/1977]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of Deutsche Gesellschaft Fur Wirtschaftliche Zusammenarbeit (Entwicklungsgesellschaft) mbH, (a company incorporated in the Federal Republic of Germany), in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of six million deutsche mark made by Deutsche Gesellschaft Fur Wirtschaftliche Zusammenarbeit (Entwicklungsgesellschaft) mbH to the Industrial Development Bank Limited (a company incorporated in Kenya), under the provisions of a document described as a Loan Agreement dated the 2nd day of December, 1976, made between the Industrial Development Bank Limited and the Deutsche Gesellschaft Fur Wirtschaftliche Zusammenarbeit (Entwicklungsgesellschaft) mbH, shall be exempt from tax.[L.N. 124/1977]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of the Commonwealth Development Corporation (a company incorporated in England), in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of one hundred and fifty thousand pounds sterling made by the Commonwealth Development Corporation to the Development Finance Company of Kenya Limited (a company incorporated in Kenya), under the provisions of a document described as a Loan Agreement dated 17th December, 1976, made between the Development Finance Company of Kenya Limited and the Commonwealth Development Corporation, shall be exempt from tax.[L.N. 125/1977]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of Manufacturers Hanover Export Finance Limited (a company incorporated in the United Kingdom) in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of one million pounds sterling made by Manufacturers Hanover Export Finance Limited to the Development Finance Company of Kenya Limited (a company incorporated in Kenya), under the provisions of a document described as a Financial Agreement dated 3rd November, 1976, made between the Development Finance Company of Kenya Limited and Manufacturers Hanover Export Finance Limited, shall be exempt from tax.[L.N. 126/1977]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of Morgan Grenfell & Company Limited (a company incorporated in the United Kingdom) in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of two million pounds sterling made by Morgan Grenfell & Company Limited to the Industrial Development Bank Limited (a company incorporated in Kenya) under the provisions of a document described as a Financial Agreement dated the 14th day of January, 1977, made between the Industrial Development Bank Limited and Morgan Grenfell & Company Limited, shall be exempt from tax.[L.N. 147/1977]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of the United States Agency for International Development, in so far as such income represents a Guaranty Fee accrued in or derived from Kenya under the provisions contained in a document described as an Implementation Agreement dated 3rd June, 1975, made between the City Council of Nairobi and the United States Agency for International Development, shall be exempt from tax.
  
[L.N. 163/1977]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of the European Investment Bank (an institution established by the Treaty of Rome having its Head Office provisionally in Luxembourg), in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of three million European Units of Account (equivalent to approximately thirty million shillings) made by the European Investment Bank to the East African Portland Cement Company Limited (a company incorporated in Kenya), under the provisions of a document described as a Finance Contract dated 11th May, 1977, made between the East African Portland Cement Company Limited and the European Investment Bank, shall be exempt from tax.[L.N. 272/1977]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of the Danish Turnkey Dairies Limited (a company incorporated in Denmark) in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of eight million, seven hundred twenty-four thousand and nine hundred and sixty-one danish kroner made by the Danish Turnkey Dairies Limited to the Kenya Co-operative Creameries Limited (a Company incorporated in Kenya) under the provisions of a document described as a Form of Agreement dated 16th September, 1972, made between the Kenya Co-operative Creameries Limited and the Danish Turnkey Dairies Limited, shall be exempt from tax.[L.N. 13/1978]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of the Danish Turnkey Dairies Limited (a company incorporated in Denmark) in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of eight million, seven hundred twenty-four thousand and nine hundred and sixty-one danish kroner made by the Danish Turnkey Dairies Limited to the Kenya Co-operative Creameries Limited (a Company incorporated in Kenya) under the provisions of a document described as a Form of Agreement dated 16th September, 1972, made between the Kenya Co-operative Creameries Limited and the Danish Turnkey Dairies Limited, shall be exempt from tax.[L.N. 14/1978]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of the European Investment Bank (an institution established by the Treaty of Rome having its Head Office provisionally in Luxemburg), in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of five million European Units of Account (equivalent to approximately fifty million Kenya shillings) made by the European Investment Bank to the Industrial Development Bank of Kenya (a company incorporated in Kenya) under the provisions of a document described as a Finance Contract dated 8th November, 1977, made between the Industrial Development Bank of Kenya and the European Investment Bank, shall be exempt from tax.[L.N. 15/1978]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of the European Investment Bank (an institution established by the Treaty of Rome having its Head Office provisionally in Luxemburg), in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of twelve million European Units of Account (equivalent to approximately one hundred and twenty million Kenya shillings) made by the European Investment Bank to the South Nyanza Sugar Company Limited (a company incorporated in Kenya) under the provisions of a document described as a Finance Contract dated 8th September, 1977, made between the South Nyanza Sugar Company Limited and the European Investment Bank, shall be exempt from tax.[L.N. 35/1978]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of the European Development Fund (an institution of the European Economic Commission established by the Treaty of Rome and having its Head Office in Brussels, Belgium), in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of 26,340,000 European Units of Accounts (equivalent to approximately two hundred and sixty million Kenya Shillings) made by the European Development Fund to the Government of Kenya for the construction of the Upper Tana Multi-Purpose Reservoir under the provisions of a document described as a Finance Contract dated December 20th, 1977, made between the Government of Kenya and the European Development Fund, shall be exempt from tax.[L.N. 129/1978]The Cabinet Secretary responsible for Finance and Planning hereby provides that the income of Guinness Mahon & Company Limited (a company incorporated in the United Kingdom of Great Britain and Northern Ireland), in so far as such income represents interests accrued in or derived from Kenya in respect of a Loan of four million six hundred and fifty thousand pounds sterling (equivalent to approximately sixty-five million eight hundred and forty-four thousand Kenya shillings) made by Guinness Mahon & Company Limited to the Kenya Furfural Company Limited (a company incorporated in Kenya) under the provisions of a document described as a Financial Agreement dated 21st day of July, 1977, made between the Kenya Furfural Company Limited and Guinness Mahon & Company Limited, shall be exempt from tax.[L.N. 258/1978]The Cabinet Secretary responsible for Finance hereby (provides that the income of the European Investment Bank (an institution established by the Treaty of Rome having its. Head Office provisionally in Luxembourg, in so far, as such income represents interest accrued in or derived from Kenya in respect of a loan of twelve million European Units of Account (equivalent to approximately one hundred and twelve million Kenya shillings) made by the European Investment Bank to the Government of Kenya for the Upper Tana Reservoir Project under the provisions of a document described as a Finance Contract dated 3rd October, 1978 made between the Government of Kenya and the European Investment Bank, shall be exempt from[L.N. 259/1978]The Cabinet Secretary responsible for Finance hereby Provides that the income of the European Investment Bank (an institution established by the Treaty of Rome having its Head Office provisionally in Luxembourg), in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of one hundred thousand European Units of Account (equivalent to approximately one million Kenya shillings) made by the European Investment Bank to Kenya Tourist Development Corporation (a body incorporated in Kenya under Cap. 382 of the Laws of Kenya) under provisions of a document described as a Finance Contract dated 31st October, 1978, made between the Kenya Tourist Development Corporation and European Investment Bank, shall be exempt from tax.[L.N. 45/1979]The Cabinet Secretary responsible for Finance hereby provides that the income of Osterreichische Landerbank Aktiengesells-chaft (a company incorporated in Austria), in so far as such income represents interest occured in, or derived from Kenya in respect of a Loan of one hundred forty-seven million six hundred and eighty thousand Austrian Schellings (equivalent to approximately seventy-nine million, three hundred and eighty thousand Kenya Shillings) made by Osterreichische Landerbank Aktiengesellschaft to the Kenya Fibre Corporation Limited (a company incorporated in Kenya) under the provisions of a document described as a Loan Agreement dated the provisions of a document described as a Loan Agreement dated the provisions of a document described as a Loan Agreement dated 1st December 1977, made between the Kenya Fibre Corporation Limited and Osterreichische Landerbank Aktiengesellschaft, shall be exempt from tax.[L.N. 83/1979]The Cabinet Secretary responsible for Finance hereby provides that the income of the Union Bank of Switzerland (a company incorporated in Switzerland), in so far as such income represents interest accrued in, or derived from,Kenya in respect of a loan of ninety-seven million and three hundred and twenty-five thousand Swiss francs (equivalent to approximately four and twenty-five million, three hundred and ten thousand Kenya shillings) made by the Union Bank of Switzerland to the Kenya Chemical and Food Corporation Limited (a company incorporated in Kenya) under the provisions of a document described as a Loan Agreement dated 2nd December, 1977 made between the Kenya Chemical and Food Corporation Limited and Union Bank of Switzerland shall be exempt from tax.[L.N. 79/1979]The Cabinet Secretary responsible for Finance hereby Provides that the income of the European Investment Bank (an institution established by the Treaty of Rome having its Head Office provisionally in Luxembourg), in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of one hundred thousand European Units of Account (equivalent to approximately one million Kenya shillings) made by the European Investment Bank to Kenya Tourist Development Corporation (a body incorporated in Kenya under Cap. 382 of the Laws of Kenya) under provisions of a document described as a Finance Contract dated 31st October, 1978, made between the Kenya Tourist Development Corporation and European Investment Bank, shall be exempt from tax.[L.N. 179/1979]The Cabinet Secretary responsible for Finance hereby provides that the income of the Commonwealth Development Corporation (a company incorporated in England), in so far as such income represents interest accrued in or derived from Kenya in respect of a loan of one million, three hundred and forty thousand pounds sterling (equivalent to approximately twenty million, eight hundred and ninety thousand Kenya Shillings) made by the Commonwealth Development Corporation to the Development Finance Company of Kenya Limited (a company incorporated in Kenya) under the provisions of a document described as a Further Loan Agreement dated 15th September, 1978, made between the Development Finance Company of Kenya Limited and the Commonwealth Development Corporation, shall be exempt from tax.[L.N. 127/1979]The Cabinet Secretary responsible for Finance hereby provides that the income of the European Development Fund (an institution of the European Economic Community established by the Treaty of Rome and having its head office in Brussels, Belgium), in so far as such income represents interest accrued in, or derived from, Kenya in respect of a loan of ten million, six hundred and eighteen thousand European Units of Account (equivalent to approximately one hundred and six million, one hundred and eighty thousand Kenya shillings) made by the European Development Fund to the Government of the Republic of Kenya under the provisions of a document described as a Finance Contract, dated 11th April, 1979, made between the Government of the Republic of Kenya and the European Development Fund, shall be exempt from tax.
  
  
[L.N. 128/1979]The Cabinet Secretray responsible for Finance hereby provides that the income of the European Investment Bank (an institution established by the Treaty of Rome having its head office provisionally in Luxembourg), in so far as such income represents interest accrued in, or derived from, Kenya in respect of a loan of five million European Units of Account (equivalent to approximately fifty million Kenya Shillings) made by the European Investment Bank to the Development Finance Company of Kenya (a limited liability company incorporated under the Laws of Kenya and having its head office provisionally in Bima House, Nairobi) under the provisions of a document described as a Finance Contract, dated 22nd May, 1979, made between the Development Finance Company of Kenya and the European Investment Bank, shall be exempt from tax.[L.N. 285/1979]The Cabinet Secretary responsible for Finance provides that the income of the Industrial Development Bank of India (a corporation constituted in India), in so far as such income represents interest accrued in or derived from Kenya in respect of a credit of twenty million Indian Rupees (equivalent to approximately eighteen million, five hundred and fifty-four thousand Kenya Shillings) made by the Industrial Development Bank of India to the Industrial Development Bank Limited (a company incorporated in Kenya) under the provisions of a document described as a Credit Agreement dated 11th July, 1978, made between the Industrial Development Bank Limited and the Industrial Development Bank of India, shall be exempt from tax.[L.N. 167/1980]The Cabinet Secretary responsible for Finance provides that the income of the Institute of Certified Public Accountants of Kenya shall be exempt from tax.This notice shall be deemed to have come into force on 1st January, 1980.[L.N. 169/1980]The Cabinet Secretary responsible for Finance provide that the incomes of the Kenya Medical Association and the East African Medical Journal shall be exempt from tax.This notice shall be deemed to have come into force on the 1st January, 1978.[L.N. 10/1981]The Cabinet Secretary responsible for Finance provides that the income of Guiness Mohan & Company Limited (a company incorporated in the United Kingdom of Great Britain and Northern Ireland), in so far as that income represents interest accrued in or derived from Kenya in respect of a loan of approximately one million seven hundred and thirty one thousand three hundred and ninety nine pounds sterling, made by Guineas Mohan & Company Limited to the Kenya Furfural Company Limited (a company incorporated in Kenya), as an additional loan to the original loan of four million six hundred and fifty thousand pounds sterling, shall be exempt from tax.[L.N. 52/1981]The Cabinet Secretary responsible for Finance provides that the income of the Rift Valley Development Trust together with the income of its subsidiary Deloraine Estate Limited shall be exempt from tax.This notice shall be deemed to have come into force on the 13th July, 1973.
 
 
[L.N. 155/1981]The Cabinet Secretary responsible for Finance provides that all payments to be made under the agreement referred to in the Schedule hereto shall be exempt from withholding tax.

SCHEDULE

A loan agreement dated 16th October, 1981 between the Republic of Kenya as borrower, the Bank of Tokyo Limited, Citicorp International Bank Limited, National Westminster Bank Limited and Societe Generale as lead managers, Bankers Trust International Limited, Barclays Bank International Limited, Caisse National de Credit Agricole, Chemical Bank International Limited, State Bank of India and the Sumitomo Bank Limited as managers, The Bank of Nova Scotia, CIBC Limited, European Arab Bank (Middle East) E.C. and Lloyds Bank International Limited as co-managers, Citicorp International Bank Limited as agent and the other financial institutions named in the First Schedule to that agreement.[L.N. 169/1982]The Cabinet Secretary responsible for Finance provides that the incomes of the Kenya Medical Association and the East African Medical Journal shall be exempt from tax.This notice shall be deemed to have come into force on the 1st January, 1978.[L.N. 240/1983]The Cabinet Secretary responsible for Finance and Planning exempts all payments to be made under the agreement referred to in the Schedule hereto from withholding tax.

SCHEDULE

A Loan Agreement dated March 25th, 1983 between the Republic of Kenya as Borrower, and Export Development Corporation as Lender.[L.N. 72/1984]The Cabinet Secretary responsible for Finance and Planning exempts all payments to be made under the agreement referred to in the Schedule from tax.

SCHEDULE

A Credit Agreement dated the 12th April, 1984 between the Republic of Kenya as Borrower and Skandinaviska Enskilda Banken as Lender.[L.N. 240/1985]IN EXERCISE of the powers conferred by section 13 (2) of the Income Tax Act, the Minister for Finance and Planning exempts all payments to be made under the agreement referred to in the Schedule from tax.

SCHEDULE

A Credit Agreement dated the 12th April, 1984 between the Republic of Kenya as Borrower and Skandinaviska Enskilda Banken as Lender.[L.N. 3/1986]The Cabinet Secretary responsble for Finance provides that the credit of US $7,000,000 from the Standard Chartered Bank of 38 Bishopsgate,London, EC2N 4DE, England, to the Kenya Airways Limited of Post Office Box 19002, Nairobi, shall be exempted from income tax.[L.N. 59/1986]The Cabinet Secretary responsible for Finance provides that the income of the Agricultural Development Corporation established by the Agricultural Development Corporation Act accrued in and derived from Kenya shall be exempt from tax.[L.N. 144/1986]The Cabinet Secretary responsible for Finance exempts all payments to be made under the agreement referred to in the Schedule hereto from withholding tax.

SCHEDULE

A Loan Agreement dated 25th April, 1986 between the Republic of Kenya as Borrower, and Export Development Corporation of Canada and the Barclays Bank of Canada as Lenders.[L.N. 205/1986]The Cabinet Secretary responsible for Finance certifies that it is in the public interest that as required by the terms of the agreements concerning the Mwangaza IV Telecommunications and Switching Equipment Project specified in the Schedule,the interest on the loans, credits, the commitment fees, the management fees, and agency fees payable by the Government as principal borrower under these agreements shall be exempt from tax.

SCHEDULE

1.The agreement described as "Loan Agreement" executed on the 14th July, 1986 by the Government of the Republic of Kenya as borrower and the following syndicate of lenders:
(1)Banque Indosuez of 96, Boulevard Haussman, 75008 Paris,France.
(2)Banque Paribas of 3 Rue d'Antin, 75002, Paris, France.
(3)Societe Generale of 29, Boulevard Haussmann, 75009 Paris,France.
(4)Banque Nationale De Paris of 16, Boulevard des italiens,75002 Paris, France.
(5)Credit Lyonnais of 19, Boulevard des Italiens, 75002 Paris,France.
(6)Banque De L'Union Europeenne of 4, Rue Gaillon, 75002 Paris, France.
(7)Barclays Bank S.A. of 33 Rue du Quatre Septembre, 75002 Paris, France.
(8)Electrobanque of 14, Rue Cambaceres, 75008 Paris, France.
(9)Banque Internationale Four L'Afrique Occidental of 9, Avenue de Messine, 75008 Paris, France.
2.The Mwangaza IV Telecommunications and Switching Equipment Credit Agreement dated the 14th July, 1986 made between the Government of the Republic of Kenya as the borrower and the following syndicate of lenders:
(i)Banque Indosuez of 96 Boulevard Haussman, 75008 Paris,France.
(ii)Banque Paribas of 3 Rue d'Antin 75002 Paris, France.
[L.N. 270/1986]The Cabinet Secretary responsible for Finance exempts all payments to be made under the agreement referred to in the Schedule from tax.

SCHEDULE

A credit agreement dated 1st August, 1986 between the Government of the Republic of Kenya as the Borrower and Banque Indosuez,whose registered office is 96 Boulevard Haussmann, 75008, Paris,France; Credit Industrie] et Commerciale De Paris, whose registered office is 66 Rue de la Victoire, 75009, Paris, France and Banque Francaise Du Commerce Exterieur whose registered office is 21 Boulevard Haussmann, 75009, Paris, France, as lenders.[L.N. 61/1987]The Cabinet Secretary responsible for Finance provides that the income of the Union Bank of Switzerland (a company incorporated in Switzerland) in so far as such income represents the repayments being made pursuant to the provisions of a document described as a Loan Agreement dated 24th December, 1984 between the Government of the Republic of Kenya and the Union Bank of Switzerland shall be exempt from tax.[L.N. 72/1987]The Cabinet Secretary responsible for Finance exempts with effect from the year of income commencing on the 1st January, 1987-
(a)the gains and profits accruing to a member of the armed forces which consist of the value of premises provided for his occupation as residential premises, by virtue of his employment in the armed forces;
(b)any house allowances paid to a member of the armed forces, in lieu of his being so provided with premises for his occupation.
[L.N. 121/1987]The Cabinet Secretary responsible for Finance directs that the investment income of the Kenya Society for Protection and Care of Animals shall be exempt from tax.[L.N. 193/1987]The Cabinet Secretary responsible for Finance exempts all payments to be made under the agreements, guarantees and the promissory notes specified in the Schedule hereto from deduction of withholding tax.

SCHEDULE

1.The loan agreement dated the 1st May, 1987 entered into between the Kenya Railways Corporation established under the Kenya Railways Corporation Act as borrower and the Banque Indosuez acting through its New York Branch of 1230 Avenue of the Americas, New York, New York 10020 as lender.
2.The promissory notes made by the Kenya Railways Corporation and guaranteed by the Government of Kenya in favour of the Banque Indosuez, New York Brank, in respect of the loan agreement dated 1st May, 1987 entered into between the Kenya Railways Corporation and the Banque Indosuez, New York Branch and exhibited to that loan agreement.
3.The guarantee made by the Government of Kenya in favour of the Banque Indosuez, New York Branch in respect of the loan agreement dated 1st May, 1987 entered into between the Kenya Railways Corporation and the Banque Indosuez, New York Branch and exhibited to that loan agreement.
4.The credit agreement dated the 29th May, 1987 entered into between the Kenya Railways Corporation established under the Kenya Railways Corporation Act as borrower and the Export Import Bank of the United States of 811 Vermont Avenue, N.W. Washington D.C.20571, U.S.A., as lender.
5.The promissory notes made by the Kenya Railways Corporation and guaranteed by the Government of Kenya in favour of the Export Import Bank of the United States, in respect of the credit agreement dated 29th May, 1987 entered into between the Kenya Railways Corporation and the Export Import Bank of the United States, and exhibited to that credit agreement.
6.The guarantee made by the Government of Kenya in favour of the Export Import Bank of the United States in respect of the loan agreement dated 29th May, 1987 entered into between the Kenya Railways Corporation and the Export Import Bank of the United States, and exhibited to that credit agreement.[L.N. 5/1988]The Cabinet Secretary responsible for Finance provides that the income of Bureau Veritas, a corporate body incorporated with limited liability in Paris, France, of 17 Bis, place des reflets, Paris-La Defense 2, 92400 Courbevole, France, which is accrued in Kenya under the terms of the agreement between Bureau Veritas and the Central Bank of Kenya, dated 8th January, 1988, shall be exempted from tax.This exemption shall be deemed to have come into effect on the 18th January, 1988.[L.N. 6/1988]The Cabinet Secretary responsible for Finance provides that the income of Cotecna Inspection S.A., a corporate body incorporated with limited liability in Geneva, Switzerland, of 58, Rue de la Terrassiere, Case Postale 213, 1211, Geneva 6, Switzerland, which is accrued in Kenya, under the terms of the agreement between the Cotecna Inspection S.A., and the Central Bank of Kenya, dated 8th January, 1988, shall be exempted from tax.This exemption shall be deemed to have come into effect on the 18th January, 1988.[L.N. 114/1988]The Cabinet Secretary responsible for Finance provides that the income of the Maendeleo ya Wanawake Organization for the years of income 1980 to 1984, shall be exempt from tax.[L.N. 167/1988]The Cabinet Secretary responsible for Finance provides that the income of Messrs.James Cubitt and Partners of the United Kingdom and Educational Consultants India Limited of India, in so far as such income represents the payments made to the consortium working on Moi University Masterplan, shall be exempted from the provisions of the Act.[L.N. 273/1988]The Cabinet Secretary responsible for Finance provides, that all payments made under the, credit agreement between Nzoia Sugar Company Limited as the borrower and the Import- Export Bank of the United States, 811 Vermont 'Avenue, N.W. Washington D.C. 20511, USA., as the lender, shall be exempted from the provisions of the Act.[L.N. 302/1988]The Cabinet Secretary responsible for Finance exempts, with effect from the year of income commencing on the 1st January, 1987, the gains or profits accruing to the holder of any of the offices specified in the Schedule which consists of the value of the premises provided for his occupation as residential premises by virtue of his employment.

SCHEDULE

Chief Justice.
Judge of Appeal.
Puisne Judge.
[L.N. 327/1988]The Cabinet Secretary responsible for Finance provides that all the payments made under a loan agreement dated 6th June, 1988, entered into between the Nzoia Sugar Company Ltd., of P.O. Box 285, Bungoma, Kenya, as the borrower and the East African Development Bank, of P.O. Box 7128, Kampala, Uganda, as the lender shall be exempted from the provisions of the Act.[L.N. 434/1988]The Cabinet Secrertary responsible for Finance provides that the income of the Kenya Reinsurance Corporation shall be exempt from tax.[L.N. 4/1989]The Cabinet Secretary responsible for Finance provides that all payments made in respect of promissory notes issued in pursuance of the Purchase Agreement dated 21st January, 1988, between Kenya Airways Limited, of P.O. Box 19002, Nairobi, Kenya, and Fokker Aircraft B.V., of P.O. Box 12222, 1100 AE Amsterdam—Zuidoost, the Netherlands, shall be exempted from tax.[L.N. 5/1989]The Cabinet Secretary responsible for Finance provides that all payments made under the Aircraft Lease Agreement and Technical Services Agreement, both dated 22nd September, 1988, and entered into between Air Tara Limited as lessor and Kenya Airways as lessee, shall be exempt from tax.This exemption shall also apply to all payments to be made to the aircraft maintenance engineers and pilots engaged by Air Tara Limited for the performance of its obligations under the two agreements.Legal Notice No. 468 of 1988 is revoked.[L.N. 51/1989]The Cabinet Secretary responsible for Finance provides that the income of the Armed Forces Canteen Organization (MVO) shalt be exempted from Tax.[L.N. 52/1989]The Cabinet Secretary responsible for Finance provides that the income of Messrs. Jisaidie Cottage Industries, of Post Office Box Number 67329, Nairobi, shall be exempt from tax.[L.N. 161/1989]The Cabinet Secretary responsible for Finance provides that all payments made pursuant to an agreement dated the 2nd November, 1988 between the Government of the Republic of Kenya and Fabrique Nationale Herstal S.A., a corporation organized and existing under Belgium Law and having its registered office at 33 Voie-de-Li'ege, 4400. Herstal (Belgium) shall be exempted from tax.[L.N. 167/1989]The Cabinet Secretary responsible for Finance provides that the contributions made to unregistered provident funds established abroad for the expatriate employees of—
(a)Total Exploratie en Produktie Mij. E.V. incorporated under the laws of the Netherlands and having established a place of business at Chai House, Koinange Street, Nairobi;
(b)Amoco Kenya Petroleum Company, incorporated under the laws of the State of Delaware, U.S.A. and having established a place of business in Nairobi, Kenya;
(c)Marathon Petroleum Kenya Ltd., incorporated under the laws of the State of Delaware, U.S.A., and having established a place of business at I.C.E.A. Building, Kenyatta Avenue.Nairobi;
(d)Mobil Exploration Kenya Ltd., incorporated under the laws of Bermuda and having established a place of business in Nairobi, Kenya; and
(e)Fina Exploration Kenya S.A. Ltd., incorporated under the laws of Belgium and having established a place of business in Nairobi, Kenya;
and their sub-contractors, shall be exempt from the provisions of the Act.[L.N. 248/1989]The Cabinet Secretary responsible for Finance provides that the income of the Kenya Women Finance Trust Limited shall he exempt from tax but the exemption shall not extend to tax on interest of deposits or withholding tax paid on deposit interests.[L.N. 394/1989]The Cabinet Secretary responsible for Finance provides that all paymentsarising out of the lease agreement dated the 8th September, 1989, between Kenya Airways Limited, of P.O. Box 19002, Nairobi, Kenya,and ANSETT WorldWide Aviation Limited, of Bond Street, East Tower, 40th Floor, 89 Queensway, Hong Kong, shall be exempted from tax.[L.N. 7/1990]The Cabinet Secretary responsible for Finance providesthat the contributions made to unregistered 'provident funds established abroad for the expatriate employees of—
(a)Total Exploratie en Produktie Mij. BV incorporated under the laws of the Netherlands and having established a place of business at Finance House, Loita Street, Nairobi;
(b)Amoco Kenya Petroleum Company, incorporated under the laws of the State of Delaware, U.S.A. and having established a plaice of business at Shell BP House, HaraMbee Avenue, Nairobi;
(c)Marathon Petroleum Kenya Ltd., incorporated under the laws of the State of Delaware, U.S.A. and having established a place of business at 'I.C.E.A. Building, Kenyatta Avenue,Nairobi; and
(d)Texaco Exploration Kenya Inc. incorporated under the laws of Liberia and having established a place of business at Caltex House, Koinange Street, Nairobi,
and their sub-contractors shall be exempt from the provisions of the Act.[L.N. 48/1990]The Cabinet Secretary responsible for Finance provides that all payments made under the finance agreement, the purchase agreement and the promissory notes specified in the Schedule shall be exempted from tax.

Schedule

1. The finance agreement dated 1st November, 1989 for sixteen million, five hundred and fourteen thousand, three hundred and twentynine U.S. dollars (US$16,514,329) between the Kenya Airways Limited, of P.O. Box 19002, Nairobi, Kenya, as the borrower and Credit Lyonnais Bank, Nederland N.V. as the lender.2. The purchase agreement dated 1st November, 1989 between the Kenya Airways Limited, of P.O. Box 19002, Nairobi, Kenya and the Fokker Aircraft B.V., of P.O. 1 Box 12222, 1100 AE Amsterdam, Zuidoost, the Netherlands and the promissory notes to be issued pursuant to the purchase agreement.[L.N. 49/1990]The Cabinet Secretary responsible for Finance directs that all payments made under the loan agreement specified in the Schedule hereunder shall be exempt from the provisions of the Act.

SCHEDULE

A loan agreement dated 29th May, 1989 for Netherlands guilders seven million two hundred eighty-seven thousand (NLG 7,287,000) between the Kenya Ports Authority as the borrower and De Nederlandse Investeringbank Voor Ontwikkelingslanden N.V. whose office is at 5 Carnegieplain, the Hague, Netherlands, as the lender.[L.N. 58/1990]The Cabinet Secretary resposnible for Finance directs that all payments made unclor the loan agreement dated 30th January, 1989, for Deutsche marks twenty-seven million five hundred thousand (DM 27,500,000), between the Republic of Kenya as borrower and the Kreditanstalt Fur Wiederaufbau, Frankfurt am Main, of Germany as lender, Shall be exempt from the provisions of the Act.[L.N. 225/1990]The Cabinet Secretary responsible for Finance directs that all payments made under the credit agreement dated 31st October, 1989 for Belgian Francs one hundred million (BEC 100,000,000), between the Kenya Power and Lighting Company Limited as borrower and Indosuez Bank Belgie N.V. of Grote Markt 9, Antwerp, Belgium as lender, shall be exempt from the provisions of the Act.

Schedule

A loan agreement dated the 25th April, 1990, for Canadian dollars forty-nine million and seventy-four thousand (CDN $49,074,000), between the Kenya Pipeline Company Limited as borrower and the Export Development Corporation of Canada as lender.[L.N. 226/1990]The Cabinet Secretary responsible for Finance directs that all payments made under the credit agreement dated 31st October, 1989 for Belgian Francs one hundred million (BEC 100,000,000), between the Kenya Power and Lighting Company Limited as borrower and Indosuez Bank Belgie N.V. of Grote Markt 9, Antwerp, Belgium as lender, shall be exempt from the provisions of the Act.[L.N. 356/1990]The Cabinet Secretary responsible for Finance provides that the sum of five million Deutsche Marks (DM 5,000,000) invested by the German Finance Company for Investments in Developing Countries in Small Enterprises Finance Company of Kenya in form of equity and income notes shall be exempt from the provisions of the Act.[L.N. 446/1990]The Cabinet Secretary responsible for Finance directs that all payments made under the agreement specified in the Schedule shall be exempt from the provisions of the Act.

SCHEDULE

1.An agreement dated the 11th January, 1990, and any amending agreements thereto beween Kenya Pipeline Company Limited, Lavalin International Inc., Sogea and NKK Corporation trading under the partnership name of Propipe, for the construction and extension of an oil pipeline to Western Kenya.
2.Salaries and emoluments of expatriate personnel of Lavalin International Inc., Sogea, NKK Corporation and Propipe paid in connection with the performance of their obligations under the agreement dated 11th January, 1990.[L.N. 478/1990]The Cabinet Secretary responsible for Finance provides that all payments made under the Credit Agreement dated 10th September, 1990 for French Francs 130,765,399 (one hundred thirty million, seven hundred and sixty-five thousand, three hundred and ninety-nine) between the Kenya Pipeline Company Limited as borrower and the Syndicate of French bank specified in the Schedule hereto shall be exempt from the provisions of the Act.

SCHEDULE

1Banque de L'Union Europeenne whose registered office is 4,rue Gaillon, 75002 Paris (France).
2.Banque Nationale de Paris whose registered office is 16, Boulevard des Italiens, 75009 Paris (France).
3.Banque Francaise du Commerce Exterieur whose registered office is 21, Boulevard, Haussmann, 75009 Paris (France).[L.N. 515/1990]The Cabinet Secretary responsible for Finance directs that all payments made under the Lease Hire Purchase Agreement dated the 22nd October, 1990, between Air Kenya Aviation Limited and C.H.S. Aviation Limited, for the hire by Air Kenya Aviation Limited of aircraft Twin Otter DHC 6 Registration 5Y-KEG shall be exempt from payment of withholding tax for a period of two years commencing from the 1st December, 1990.[L.N. 54/1991]The Cabinet Secretary responsible for Finance provides that the contributions made to unregistered provident funds established abroad for the expatriate employees of the Shell Exploration and Production Kenya B.V. incorporated under the laws of the Netherlands and having established a place of business at the Shell BP House, Harambee Avenue,Nairobi, and their subcontractors shall be exempt from the provisions of the Act.[L.N. 99/1991]The Cabinet Secretary responsible for Finance directs that all payments made under the loan and guarantee agreements specified in the Schedule hereto shall be exempt from the provisions of the Act.

SCHEDULE

1. The Loan Agreement No. EDC 880-KEN-4209 dated 12th December, 1990 for US dollars twenty-three million five hundred thousand (US$ 23,500,000) between the Kenya Posts and Telecommunications Corporation as borrower and Export Development Corporation of Canada as lender.2. The Guarantee Agreement dated 12th December, 1990 for the EDC loan No. 880-KEN-4209 between Government of the Republic of Kenya as guarantor and Export Development Corporation of Canada.[L.N. 267/1991]The Cabinet Secretary responsible for Finance directs that all income of the Nairobi Terminal Care Centre of P.O. Box 74818, Nairobi, shall be exempt from the provisions of the Act.[L.N. 514/1991]The Cabinet Secretary responsible for Finance exempts all accrued income derived from the investment of convertible currency payable on the redemption of a convertible foreign exchange bearer certificate from the provisions of the Act.[L.N. 531/1991]The Cabinet Secretary responsible for Finance provides that all payments arising out of the three Lease Agreements dated the 5th September, 1991 entered into between Kenya Airways Limited, of P.O. Box 19002, Nairobi, Kenya and GPA Group PLC of , GPA House, Shannon, Co. Clare, Ireland shall be exempted from the provision of this Act.[L.N. 30/1992]The Cabinet Secretary responsible for Finance directs that the interest on all deposits of the Registration of Certified Public Secretaries Board, deposited in any bank or financial institution shall be exempt from withholding tax.[L.N. 31/1992]The Cabinet Secretary responsible for Finance provides that all the income of the Kenya Wildlife Service shall be exempt from the provisions of the Act for a period of five years commencing on the 1st January, 1992. This notice shall be deemed to have come into operation on the 1st January, 1992.[L.N. 72/1992]The Cabinet Secretary responsible for Finance provides that all payments made under the Loan Agreement dated 11th July, 1991 for a total of three million five hundred thousand US dollars (US $3.5m.) between Kwale Cashew Processors Limited as borrower and Messrs. West-deutsche Landesbank (Europa) Financing Services Limited, Ireland and M/s. Chartered WestLB Limited, London as lenders respectively shall be exempt from withholding tax.The Cabinet Secretary responsible for Finance provides that all payments made under the Loan Agreement dated 11th July, 1991 for a total of three million five hundred thousand US dollars (US $3.5m.) between Kwale Cashew Processors Limited as borrower and Messrs. West-deutsche Landesbank (Europa) Financing Services Limited, Ireland and M/s. Chartered WestLB Limited, London as lenders respectively shall be exempt from withholding tax.[L.N. 82/1992]The Cabinet Secretary responsible for Finance provides that the interest on deposits of the Netherlands Development Finance Company (FMO) held in various banks and financial institutions in Kenya shall be exempt from the provisions of the Act.[L.N. 83/1992]The Cabinet Secretary responsible for Finance provides that the income of Prefund-Project Rehabilitation Fund Limited shall be exempt from the provisions of the Act.This notice shall be deemed to have come into operation from the 1st January, 1989.[L.N. 27/1993]The Cabinet Secretary responsible for Finance provides that all funds deposited in any bank or financial institution by the Missionaries of Charity in Kenya, of Post Office Box 32778, Nairobi, shall be exempt from withholding tax.[L.N. 73/1993]The Cabinet Secretary responsible for Finance directs that the interest on all deposits of the Kangundo Sub-district Hospital Nyayo Wards, deposited in any bank or financial institution shall be exempt from withholding tax for a period of three years with effect from 1st January, 1993.[L.N. 164/1993]The Cabinet Secretary responsible for Finance provides that the income of the Institute of Certified Public Secretaries of Kenya, of P.O. Box 46935, Nairobi, shall be exempt from the provisions of the Act as long as the organization remains a non-profit making organization.[L.N. 277/1993]
1.The Cabinet Secretary responsible for finance, subject to the conditions in paragraphs (2) and (3), exempts from Income tax the lump sum received by employees of Kenya Airways Limited who opt for early retirement prior to 30th September, 1993, under the scheme known as the "Voluntary Severance Scheme" in accordance with written agreement between Kenya Airways Limited and its employees, and as approved by the Government under the Parastatal Reform Programme.
2.A person who opts for early retirement shall not be eligible for re-employment with Kenya Airways Limited in any capacity or under any terms whatsoever, whether on temporary, permanent or contract basis, before the expiration of three years from the date on which he left service under the Scheme.
3.Kenya Airways Limited shall, in addition to complying with any procedures the Commissioner of Income Tax may require, furnish the the commissioner, in respect of each retiring employee, the name, the date of, retirement from the service of Kenya Airways Limited, the amount paid, and a copy of the agreement for the Voluntary Severance Scheme duly signed by the employee.[L.N. 322/1993]The Cabinet Secreatry responsible for Finance, subject to conditions in paragraphs (2) and (3), exempts from income tax the lump sum payments received by employees of the Industrial Development Corporation established by the Industrial and Commercial Development Corporation Act who opt for early retirement within ninety (90) days of the publication of this exemption in the Gazette under the scheme known as the "Voluntary Early Retirement/Leaving Scheme" in accordance with written agreements between the Industrial and Commercial Development Corporation and its employees, and as approved by the Government of Kenya under the Parastatal Reform Programme.2. A person who opts for early retirement shall not be eligible for re-employment with the Industrial and Commercial Development Corporation in any capacity or under any terms whatsoever, whether on temporary, permanent or contract basis or otherwise, before the expiry of three years from the date on which he left service under the Voluntary Early Retirement/ Leaving Scheme.3. The Industrial and Commercial Development Corporation shall, in addition to complying with any procedures as the Commissioner of Income Tax may require, furnish the Commissioner, in respect of each retiring employee, the name, the date of retirement from the service of the Industrial and Commercial Development Corporation, the amount paid, and copy of the agreement with the employee under Voluntary Early Retirement/Leaving Scheme duly signed by the employee.[L.N. 350/1993]The Cabinet Secretary responsible for Finance, subject to conditions in paragraphs (2) and (3), exempts from income tax the lump sum severance payments, other than payments made in accordance with the provisions of the Pensions Act, received by employees of the Government of Kenya who opt for voluntary early retirement prior to 30th June, 1996 under the provisions of the Civil Service Reform Programme as specified in Personnel Circular No. 5 issued by the Office of the President, dated 12th October, 1993.2. A person who opts for early retirement shall not be eligible for re-employment with the Government of Kenya in any capacity or under any terms whatsoever, whether temporary or permanent, contractual or otherwise, before the expiry of three years from the date on which he left service under the scheme.3. Ministries, departments, provinces and districts from which employees are retiring early under the provisions of the Civil Service Reform Programme shall, in addition to complying with any procedures as the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, the name, the date of retirement from the service of the Government of Kenya and the amount paid to the employee.4. This exemption shall be deemed to have come into effect on 1st November, 1993.[L.N. 352/1993]The Cabinet Secretary responsible for Finance directs that the credit or any income arising out of the Development Credit Agreement dated 30th March, 1993, in various currencies equivalent to forty-four million eight hundred thousand Special Drawing Rights (SDR44,800,000) between the Republic of Kenya and the International Development Association, for use under the Protected Areas and Wildlife Services (PAWS) Project, shall be exempt from the provisions of the Act.[L.N. 365/1993]The Cabinet Seretary responsible for Finance directs that all payments made under the agreements specified in the Schedule shall be exempt from the provisions of the Act.

SCHEDULE

1. Supplementary Loan Agreement dated the 20th October, 1993, for Japanese Yen one billion one hundred twenty-two million and eight hundred thousand (Yen ,122,800,000), between the Export Import Bank of Japan, the Bank of Tokyo Limited, and the Daiwa Bank Limited of Japan as Lenders and Kenya Pipeline Company Limited as Borrower.2. A Supplementary Loan Agreement dated the 3rd November, 1993 for Canadian Dollars fifteen million five hundred thousand (CDN $15,500,000), between the Export Development Corporation of Canada as Lender and Kenya Pipeline Company Limited as Borrower.[L.N. 408/1993]The Cabinet Secretary responsible for Finance provides that all payments made under the Loan Agreement dated the 9th November, 1993, for one thousand one hundred million Japanese Yen (Yen 1,100,000,000), between Tomen Corporation of Japan and East African Portland Cement Company Limited, shall be exempt from the provisions of the Act.[L.N. 32/1994]The Cabinet Secretary responsible for finance provides that all payments made under the Lease Agreement dated the 19th November, 1993, between Transtrade (Proprietary) Limited and Investec Bank Limited of South Africa, respectively, and the Kenya railways Corporation shall be exempt from the provisions of the Act.[L.N. 43/1994]The Cabinet Secretary responsible for Finance provides that the income of the African Network for the Prevention and Protection Against Child Abuse and Neglect (A.N.P.P.C.A.N.), a non-governmental organization based in Nairobi and- dealing with the promotion of the rights and welfare of African children shall, as long as- it remains a non-profit making association, be exempt from provisions of the Act.[L.N. 143/1994]
1.The Cabinet Secretary responsible for Finance exempts from income tax the lump sum payments received by employees of the Industrial Development Bank Limited who opt for voluntary early retirement within ninety days of publication of this notice in the Gazette, under the scheme specified in the Human Resources Plan of the Industrial Development Bank Limited, approved by the Government of Kenya under the Parastatal Reform Programme, and in accordance with written agreements between the Industrial Development Bank and such employees.
2.A person who opts for early retirement shall not be eligible for re-employment with the Industrial Development Bank Limited in any capacity or under any terms whatsoever before the expiry of three years from the date on which he left service under the scheme.
3.The Industrial Development Bank Limited shall, in addition to complying with any procedures as the Commissioner of Income Tax may require, furnish the Commissioner,in respect of each retiring employee, the name, the date of retirement from the service of the Industrial Development Bank Limited, the amount paid, and a copy of the agreement with the employee under the Human Resources Plan duly signed by the employee.[L.N. 153/1994]The Cabinet Secretary responsible for Finance directs that all the income of the Testimony Faith Homes, of P.O. Box 2134, Eldoret, shall be exempt from the provisions of the Act as long as the society remains a non-profit making organization and continues with maintenance, care, education and training of destitute children.[L.N. 219/1994]The Cabinet Secretary for Finance provides that the District Trade Development Joint Boards financial deposits in various banks shall be exempt from withholding tax.[L.N. 330/1994]The Cabinet Secretary for Finance directs that all financial deposits belonging to the Wildlife Conservation International, of P.O. Box 62844, Nairobi, deposited in banks or financial institutions, shall be exempt from withholding tax.[L.N. 379/1994]1.The Cabinet Secretary responsible for Finance exempts from income tax, the lump sum payments other than normal pension benefits in line with Corporation's Pension Scheme received by employees of Kenya Posts and Telecommunications who opt for voluntary early retirement under the Scheme approved by the Government of Kenya on 1st March, 1994, under the Parastatal Reform Programme.2. An employee who opts for early retirement shall not be eligible for re-employment with the Kenya Posts and Telecommunications Corporation in any capacity or under any terms whatsoever before the expiry of three years from the date on which he left service under the scheme.3. The Kenya Posts and Telecommunications Corporation shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect a each retiring employee, with the name, the date of retirement from the service of the Kenya Posts and Telecommunications Corporation, the amount paid and a copy of the agreement with the employee.[L.N. 484/1994]The Cabinet Secretary responsible for Finance exempts from income tax, the lump sum payments received by employees of National Cereals and Produce Board, who opt for voluntary early retirement prior to 30th June, 1996, under the Structural Adjustment Programme approved by the Government of Kenya on 27th October, 1994.An employee who opts for early retirement shall not be eligible for re-employment with National Cereals and Produce Board in any capacity or under any terms whatsoever before the expiry of three years from the date on which he left service of the Board under the Structural Adjustment Programme.The National Cereals and Produce Board shall, in addition to complying with any procedures that the commissioner of Income Tax may require, furnish the commissioner in respect of each retiring employee, with the name, the date of retirement from the service of the National Cereals and Produce Board, the amount paid and a copy of the agreement with the employee.[L.N. 4/1995]The Cabinet Secretary for Finance provides that the Finance Contract dated 24th November, 1994, for five and a half million ecus (ECUS 5.5 million), between the European Investment Bank as lender and the Republic of Kenya and Kenya Pipeline Company Limited as borrower, shall be exempt from the provisions of the Act.[L.N. 136/1995]
1.The Cabinet Secretary responsible for Finance exempts from Income Tax, the lump sum payments received by the employees of the Kenya Wine Agency Limited who opted for voluntary early retirement prior to 31st December, 1994, under the Sector Reform Programme approved by the Government, on 2nd November, 1994.
2.An employee who opts for early retirement shall not be eligible for re-employment with the Kenya Wine Agency Limited in any capacity or under any terms whatsoever before the expiry of three years from the date on which he left service under the programme.
3.The Kenya Wine Agency Limited shall in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of each retiring employee, with the name, the date of retirement from the service of the Kenya Wine Agency Limited, the amount paid and a copy of the agreement with the employee.[L.N. 137/1995]
1.The Cabinet Secretary responsible for Finance exempts from Income Tax, the lump sum payments received by the employees of the Kenya Industrial Estates Limited who opt for voluntary early retirement prior to 31st December, 1995, under the Sector Reform Programme approved by the Government on 2nd November, 1994.
2.An employee who opts for early retirement shall not be eligible for re-employment with Kenya Industrial Estates Limited in any capacity or under any terms whatsoever before the expiry of three years from the date on which he left service under the scheme.
3.The Kenya Industrial Estates Limited shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of each retiring employee, with the name, the date of retirement from the service of the Kenya Industrial Estates Limited, the amount paid and a copy of the agreement with the employee.[L.N. 152/1995]
1.IN EXERCISE of the powers conferred by section 13 (2) of the Income Tax Act, the Minister for Finance exempts from income tax, the lump sum payments received by employees of the Kenya Power and Lighting Company Limited who opt for voluntary early retirement prior to 31st December, 1996 under the Sector Reform Programme approved by the Government on 2nd November, 1994.[LN 4 of 1996]
2.An employee who opts for early retirement shall not be eligible for re-employment with the Kenya Power and Lighting Company Limited in any capacity or under any terms whatsoever before the expiry of three years from the date on which he left service under the scheme.
3.The Kenya Power and Lighting Company Limited shall in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, the date of retirement from the service of the Kenya Power and Lighting Company Limited, the amount paid and a copy of the agreement with the employee.[L.N. 205/1995]IThe Cabinet Secretary responsible for Finance directs that the remuneration payable by the Panafrican Paper Mills (E.A.) Limited to Orient Paper Industries Limited of India under agreements dated 23rd September, 1994, for know-how technical services and management, and project implementation, respectively, between Orient Paper Industries Limited and Panafrican Paper Mills (E.A.) Limited, shall be exempt from the provisions of the Act for a period of five (5) years commencing from 1st July, 1994.Legal Notice No. 51 of 1995 is revoked.[L.N. 218/1995]The Cabinet Secretary responsible for Finance directs that all payments made to M/s H.P. Gauff Consulting Engineers and their expatriate staff; under the Agreement' dated 20th March,1995, between the Government of Kenya and H.P. Gauff Consulting Engineers for the supervision of Amala River -Narok Road, shall be exempt from the provisions of the Act.[L.N. 262/1995]
1.The Cabinet Secretary responsible for Finance exempts from income tax, the lump sum payments received by employees of the Kenya Reinsurance Corporation who opt for voluntary early retirement prior to 11th September, 1995 under the Sector Reform Programme approved by the Government on 2nd November, 1994.
2.An employee who opts for early retirement shall not be eligible for re-employment with the Kenya Reinsurance Corporation Limited in any capacity or under any terms whatsoever before the expiry of three years from the date on which he left service under the scheme.
3.The Kenya Reinsurance Corporation shall in addition comply with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, the date of retirement from the service of the Kenya Reinsurance Corporation, the amount paid and a copy of the agreement with the employee.[L.N. 330/1995]1. The Cabinet Secretary responsible for Finance exempts from income tax, the lump sum payments received by employees of the Kenya Railways Corporation who opt for voluntary early retirement prior to 31st December, 1996 under the Sector Reform Programme approved by the Government on 22nd August, 1995.2. An employee who opts for early retirement shall not be eligible for re-employment with the Kenya Railways Corporation in any capacity or under any terms whatsoever before the expiry of three years from the date on which he left the service under the scheme.3. The Kenya Railways Corporation shall in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, the date of retirement from the service of the Kenya Railways Corporation, the amount paid and a copy of the agreement with the employee.[L.N. 262/1996]The Cabinet Secreteary responsible for Finance provides that all the income tax which accrued in or derived from Kenya on the income earned by the Sogea S.A. (Kenya Branch) under or as a result of the contract executed by the said firm with the Government of Kenya for construction of OL-Arabel Water Supply Project of Greater Nakuru Water Supp'y Project (01, Arabel Pipeline Extension) is exempted from the provisions of the said Act.[L.N. 288/1996]The Cabinet Secretary responsible for Finance provides that the income of Acacia Fund Limited consisting of dividends and gains arising from trade in the shares of any of its venture companies, earned during the first ten (10) years of first investment in any of those companies, shall be exempt from tax, subject to compliance with any rules or regulations governing venture capital companies as may be made by the Commissioner of Income Tax.[L.N. 289/1996]1. The Cabinet Secreatary responsible for Finance subject to the conditions in paragraphs 2 and 3 exempts from Income Tax the lump sum payments received by the employees of-the Kenya Pipeline Company who opted for early retirement prior to 31st December, 1996, under the scheme known as "Voluntary Severance Scheme" in accordance with - written agreement between Kenya Pipeline Company and its employees, and approved by the Government under the Parastatal Reform Programme.2. A person who opts for early retirement shall not be eligible for re-employment with Kenya Pipeline Company in any capacity or under any terms whatsoever, whether on temporary, permanent or contract basis, before the expiration of three (3) years from the date on which he left service under the scheme.3. The Kenya Pipeline Company shall, in addition to complying with any procedures the Commissioner of Income Tax may require, furnish the Commissioner, in respect of each retiring employee, the name, the date of retirement from the Kenya Pipeline Company, the amount paid, and a copy of the agreement for the Voluntary Severance Scheme duly signed by the employee.[L.N. 302/1996]1. The Cabinet Secretary responsible for Finance subject to the conditions in paragraph (2) and (3) exempts from income tax the lump sum payments received by the employees of the Agricultural Development Corporation who opted for early retirement prior to 31st December, 1996, under the scheme known as "Voluntary Severance Scheme" in accordance with the written agreement between the Agricultural Development Corporation and its employees, and approved by the Government under the Parastatal Reform Programme.2. A person who opts for early retirement shall not be eligible for re-employment with Agricultural Development Corporation in any capacity or under any terms whatsoever, whether on temporary, permanent or contract basis, before the expiration of three years from the date on which he left service under the scheme.3. The Agricultural Development Corporation shall, in addition to complying with any procedures the Commissioner of Income Tax may require, furnish the Commissioner, in respect of each retiring employee, the name, the date of retirement from the Agricultural Development Corporation, the amount paid, and a copy of the agreement for the Voluntary Severance Scheme duly signed by the employee.[L.N. 39/1997]The Cabinet Secretary responsible for Finance exempts from income tax, the lump sum payments received by employees of the Central Batik of Kenya, who opt for voluntary early retirement prior to the 31st December, 1997 under the Structural Adjustment Programme approved by the Government on the 27th October, 1994:Provided that—
(a)an employee who opts for early retirement shall not be eligible for re-employment with the Central Bank of Kenya in any capacity or under any terms whatsoever before the expiry of three years from the date on which he left service of the Bank under the Structural Adjustment Programmne; and
(b)the Central Bank of Kenya shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of each retiring employee, with the name, the date of retirement from the service of the Central Bank of Kenya, the amount paid and a copy of the agreement with the employee duly signed by the employee.
[L.N. 45/1997]The Cabinet Secretary responsible for Finance provides that all the income which accrued in or derived from Kenya on the income earned by the Zenitaka Corporation under or as a result of the contract executed by the said firm with the Government of Kenya for the construction of the Kenya Institute of Surveying and Mapping, is hereby exempted from the provisions of the Act.[L.N. 82/1997]The Cabinet secretary responsible for Finance exempts from income tax the lump sum payments received by employees of the National Cereals and Produce Board who opt for voluntary early retirement prior to the 31st December, 1998, under the second phase of the Structural Adjustment Programme approved by the Government on the 7th April, 1997:Provided that—
(a)an employee who opts for early retirement shall not be eligible for employment with the National Cereals and Produce Board in any capacity or under any terms whatsover before the expiry of three years from the date on which he left service of the National Cereals and Produce Board under the Structural Adjustment Programme; and
(b)the National Cereals and Produce Board shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, date of retirement from the service of the National Cereals and Produce Board, the amount paid and a copy of the agreement with the employee duly signed by the employee.
This exemption shall be deemed to have come into force on the 1st July, 1996.[L.N. 155/1997]The Cabinet Secretary responsible for Finance exempts from income tax, the lump sum payments received by employees of the Kenya Power and Lighting Company Limited who opt for voluntary early retirement prior to 28th February, 1998, under the Sector Reform Programme approved by the Government on 27th January, 1995, subject to the following conditions:
(a)An employee who opts for early retirement shall not be eligible for re-employment with the Kenya Power and Lighting Company in any capacity or under any terms whatsoever before the expiry of three (3) years from the date on which he left service under the scheme.
(b)The Kenya Power and Lighting Company Limited shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, date of retirement from the service of the Kenya Power and Lighting Company, the amount paid and a copy of the agreement with the employee duly signed by the employee.
[L.N. 156/1997]The Cabinet Secretary responsible for Finance exempts from income tax, the lump sum payments received by employees of the Kenya Wildlife Service who opt for voluntary early retirement prior to 31st December, 1997, under the Sector Reform Programme approved by the Government on 7th July, 1997:Provided that—
(a)an employee who opts for early retirement shall not be eligible for re-employment with the Kenya Wildlife Service in any capacity or under any terms whatsoever before the expiry of three (3) years from the date on which he left service under the scheme;
(b)the Kenya Wildlife Service shall in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish that Commissioner in respect of each retiring employee, with the name, date of retirement from the Kenya Wildlife Service, the amount paid and a copy of the agreement with the employee duly signed by the employee.
[L.N. 548/1997]The Cabinet Secretary responsible for Finance exempts from Income Tax, all income of the Kenya Wildlife Service from the provisions of the Act for a further period of five years with effect from the 1st January, 1997.[L.N. 19/1998]The Cabinet Secretary responsible for Finance revokes the exemption from the provisions of the Act, of all income accrued in or derived from Kenya by the Sogea S.A. (Kenya Branch), under or as a result of the contract executed by that firm with the Kenya Government for the construction of Masinga—Kitui Pipeline Water Supply Project, with effect from the 27th February, 1998.[L.N. 20/1998]The Cabinet Secretary responsible for Finance provides that all the income of the Friends of Conservation, shall be exempt from the provisions of the Act, for a period of five years with effect from 1st January, 1998.[L.N. 61/1998]The Cabinet Secretary responsible for Finance exempts from Income Tax, the lump sum payments received by employees of the Kenya Sugar Authority, who opt for voluntary early retirement prior to the 30th October, 1998, under the Sector Reform Programme, approved by the Government on the 27th July, 1997, subject to the following conditions:
(a)An employee who opts for early retirement shall not be eligible for re-employment with the Kenya Sugar Authority in any capacity, or under any terms whatsover before the expiry of three (3) years from the date on which he/she left service under the scheme.
(b)The Kenya Sugar Authority shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, the date of retirement from service of Kenya Sugar Authority, the Amount paid and a copy of the agreement with the employee duly signed by the employee.
[L.N. 62/1998]The Cabinet Secretary responsible for Finance exempts from Income Tax, the lump sum payments received by employees of the Kenya Airports Authority, who opt for voluntary early retirement prior to the 30th October, 1998, under the Sector Reform Programme, approved by the Government on the 23rd February, 1998, subject to the following conditions:
(a)An employee who opts for early retirement shall not be eligible for re-employment with the Kenya Airports Authority in any capacity, or under any terms whatsover before the expiry of three (3) years from the date on which he/she left service under the scheme.
(b)The Kenya Airports Authority shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, the date of retirement from service of Kenya Airports Authority, the Amount paid and a copy of the agreement with the employee duly signed by the employee.
[L.N. 93/1998]The Cabinet Secretary responsible for Finance exempts from income tax, the lump sum payments received by employees of the Kenya Wildlife Service who opt for voluntary early retirement prior to the 31st December, 1998 under the Sector Reform Programme approved by the Government on 7th July, 1997.Provided that—
(a)an employee who opts for early retirement shall not be eligible for re-employment with the Kenya Wildlife Service in any capacity or under any terms whatsoever before the expiry of three years from the date of such retirement;
(b)the Kenya Wildlife Service shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, date of retirement from the Kenya Wildlife Service, the amount paid and a copy of the agreement with the employee duly signed by the employee.
[L.N. 3/1999]The Cabinet Secretary responsible for Finance exempts from income tax, the lumpsum payments received by employees of the Kenya Reinsurance Corporation Limited, who opt for voluntary early retirement prior to the 31st March 1999, under the Sector Reform Programme approved by the Government on the 1st December, 1998:Provided that-
(a)an employee who opts for early retirement shall not be eligible for re-employment with the Kenya Reinsurance Corporation Limited, in any capacity or under any terms whatsoever before the expiry of three (3) years from the date on which he left service under the scheme;
(b)the Kenya Reinsurance Corporation Limited shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, the date of retirement from the service of the Kenya Reinsurance Corporation Limited, the personal identification number, the amount paid and a copy of the agreement with the employee, duly signed by the employee.
[L.N. 2/1999]The Cabinet Secretary responsible for Finance exempts from income tax, the lump sum payments received by employees of Kenya Airports Authority, who opt for voluntary early retirement prior to 31st October, 1998, under the Voluntary Early Retirement Scheme approved by the Government on 2nd November, 1998, subject to the following conditions:
(a)An employee who opts for early retirement shall not be eligible for re-employment with the Kenya Airports Authority in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retirement.
(b)The Kenya Airports Authority shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, date of retirement from the Kenya Airports Authority, the amount paid and a copy of the agreement with the employee duly signed by the employee.
[L.N. 97/1999]The Cabinet Secretary responsible for Finance exempts from income tax the lumpsum payments received by employees of the National Cereals and produce Board, who opt for voluntary early retirement prior to 30th June, 1999, under the Sector Reform Programme approved by the Government on 12th October, 1998.Provided that—
(a)an employee who opts for early retirement shall not be eligible for re-employment with the National Cereals and Produce Board in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retirement;
(b)the National Cereals and Produce Board shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of every retiring employee, with the name, date of retirement from National Cereals and Produce Board, the amount paid and a copy of the agreement with the employee duly signed by the employee.
[L.N. 178/1999]The Cabinet Secretary responsible for Finance, exempts from the income tax the lump sum payments received by the employees of Mumias Sugar Company Limited, who opt for voluntary early retirement prior to 30th June, 2000, under the Sector Reform Programme approved by the Government on 4th August, 1999:Provided that—
(a)an employee who opts for early retirement shall not be eligible for re-employment with Mumias Sugar Company Limited, in any capacity or under any terms whatsoever before the expiry of the three (3) years from the date of such retirement;
(b)Mumias Sugar Company Limited shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, the date of retirement from the service of the Mumias Sugar Company Limited, the amount paid and a copy of the agreement with the employee duly signed by the employee.
[L.N. 28/2000]The Cabinet Secretary responsible for Finance exempts from income tax, the lumpsum payments received by employees of Mumias Sugar Company Limited who opt for voluntary early retirement prior to 30th October, 2000, under the Sector Reform Programme approved by the Government on 4th August, 1999:Provided that—
(a)an employee who opts for early retirement shall not be eligible for re-employment with Mumias Sugar Company Limited in any capacity or under any terms whatsoever before the expiry of three years from the date of such retirement.
(b)Mumias Sugar Company Limited shall in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish ,i.the Commissioner in respect of each retiring employee, with thy name, the date of retirement from the service of Mumias Sugar Company Limited, the amount paid and a copy of the agreement with the employee duly signed by the employee.
[L.N. 135/2000]The Cabinet Secretary responsible for Finance exempts from income tax the lumpsum payments received by employees of the Industrial Development Bank Limited who opt for voluntary early retirement prior to 30th September, 2000, under the Sector Reform Programme approved by the Government on 26th June, 2000:Provided that-
(a)an employee who opts for early retirement shall not be eligible for re-employment with the Industrial Development Bank limited in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retirement;
(b)the Industrial Development Bank Limited shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of every retiring employee, with the intim, date of retirement from the Industrial Development Bank limited, Ike amount paid and a copy of the agreement with the employee duly signed by the employee.
[L.N. 44/2001]The Cabinet Secretary responsible for Finance, exempts from income tax the lumpsum payments received by employees of the National Bank of Kenya, who opted for voluntary early retirement prior to 31st December, 2000, under the Sector Reform Programme, approved by the Government on 17th December, 2000.Provided that—
(a)an employee who opts for early retirement shall not be eligible for re-employment with the National Bank of Kenya Limited in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retirement;
(b)the National Bank of Kenya Limited shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of every retiring employee, with the name, date of retirement from the National Bank of Kenya Limited, the amount paid and a copy of the agreement with the employee duly signed by the employee.
[L.N. 45/2001]The Cabinet Secretary responsible for Finance, exempts from income tax the lumpsum payments received by employees of the Government of the Republic of Kenya, who retire prior to 30th June, 2001, under the on-going Retrenchment Programme approved by the Government.Provided that—
(a)an employee who opts for early retirement shall not be eligible for re-employment with the Government of the Republic of Kenya in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retirement;
(b)the Government of the Republic of Kenya shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of every retiring employee, with the name, date of retirement from the Government of the Republic of Kenya, and a copy of the agreement with the employee duly signed by the employee.
[L.N. 117/2001]The Cabinet Secretary responsible for Finance exempts from income tax payments received by employees of the Kenya Power and Lighting, Company Limited who retire from the 30th June, 2001 to the 30th June, 2003 under the Institutional Reorganization Programme approved by the Government;-Provided that—
(a)an employee who retires under the programme shall not be eligible for re-employment with the Kenya Power and Lighting Company Limited in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retirement;
(b)the Kenya Power and Lighting Company Limited shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of every retiring employee, with the name, date of retirement from Kenya Power and Lighting Company Limited and the amount paid to the employee;
(c)this exemption shall not apply to monthly pension payments made to any of the retiring employees who are eligible for pension.
Legal Notice No. 113 of 2001 is revoked.[L.N. 167/2001]The Cabinet Secretary responsible for Finance exempts from income tax, the lumpsum payments received by employees of the Kenya Tea Development Agency Limited who opted for voluntary early retirement prior to 30th September, 1999, under the Sector Reform Programme approved by the Government on 29th June, 2001:Provided that—
(a)an employee who opted for early retirement shall not be eligible for re-employment with the Kenya Tea Development Agency Limited in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retirement;
(b)the Kenya Tea Development Agency Limited shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of every retiring employee, with the name, date of retirement from the Kenya Development Agency Limited, the amount paid and a copy of the agreement with the employee duly signed by the employee.
[L.N. 182/2001]The Cabinet Secretary responsible for Finance exempts from income tax, the lumpsum payments received by employees of the Kenya Reinsurance Corporation Limited who opt for voluntary early retirement prior to the 28th February, 2002 under the Sector Reform Programme approved by the Government on the 29th November, 2001:Provided that —
(a)an employee who opts for early retirement shall not be eligible for re-employment with the Kenya Reinsurance Corporation Limited in any capacity or under any terms whatsoever before the expiry of three (3) years from the date on which he or she left service under the scheme;
(b)the Kenya Reinsurance Corporation Limited shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, the date of retirement from the service of the Kenya Reinsurance Corporation Limited, the personal identification number, the amount paid and a Copy of the agreement with the employee duly signed by the employee.
[L.N. 34/2002]The Cabinet Secretary responsible for Finance exempts from income tax, the lumpsum payments received by employees of the National Irrigation Board who opted for voluntary early retirement prior to 1st February, 2002, under the Sector Reform Programme approved by the Government on 5th December, 2001.Provided that—
(a)an employee who opted for early retirement shall not be eligible for re-employment with the National Irrigation Board in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retirement;
(b)the National Irrigation Board shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of each retiring employee, with the name, the date of retirement from the service of the National Irrigation Board, the personal identification number, the amount paid and a copy of the agreement with the employee duly signed by the employee.
[L.N. 131/2002]The Cabinet Secretary responsible for Finance exempts from income tax, the lumpsum payments received by employees of the Kenya Railways Corporation who opt for voluntary early retirement prior to the 30th June, 2003, under the Sector Reform Programme approved by the Government on the 10th February, 2002:Provided that—
(a)an employee who opts for early retirement shall not be eligible for re-employment with the Kenya Railways Corporation in any capacity or under any terms whatsoever before the expiry of three (3) years from the date on which he/she left the service under the scheme; and
(b)the Kenya Railways Corporation shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, the date of retirement from the service of the Kenya Railways Corporation, the personal identification number, the amount paid and a copy of the agreement duly signed with the employee.
[L.N. 153/2002]The Cabinet Secretary responsible for Finance exempts from income tax, the lump sum payments received by employees of the Coffee Research Foundation who opt for voluntary early retirement prior to the 30th June, 2003 under the Sector Reform Programme approved by the Government on the 5th April, 2002:Provided that—
(a)an employee who opts for early retirement shall not be eligible for re-employment with the Coffee Research Foundation in any capacity or under any terms whatsoever before the expiry of three (3) years from the date on which he left the service under the scheme; and
(b)the Coffee Research Foundation shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, the date of retirement from the service of the Coffee Research Foundation, the personal identification number, the amount paid and a copy of the agreement duly signed with the employee.
[L.N. 154/2002]The Cabinet Secretary responsible for Finance exempts from income tax, the lump sum payments received by employees of the Kenya Dairy Board who opt for voluntary early retirement prior to the 30th June, 2003 under the Sector Reform Programme approved by the Government on the 19th February, 2002:Provided that—
(a)an employee who opts for early retirement shall not be eligible for re-employment with the Kenya Dairy Board in any capacity or under any terms whatsoever before the expiry of three (3) years from the date on which he left the service under the scheme; and
(b)the Kenya Dairy Board shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, the date of retirement from the service of the Kenya Dairy Board, the personal identification number, the amount paid and a copy of the agreement duly signed with the employee.
[L.N. 155/2002]The Cabinet Secretary responsible for Finance exempts from income tax, the lump sum payments received from Pioneer Assurance Company, of P.O. Box 20333, Nairobi, by Mr. Andriano L. Ligavo, of P.O. Box 20330, Nairobi.[L.N. 177/2002]The Cabinet Secretary responsible for Finance exempts from income tax, the lump sum payments received by employees of the Coffee Board of Kenya, who opt for voluntary early retirement prior to the 1st November, 2003, under the Sector Reform Programme approved by the Government on the 16th July, 2002.Provided that—
(a)an employee who opts for early retirement shall not be eligible for re-employment with the Coffee Board of Kenya in any capacity or under any terms whatsoever before the expiry of three (3) years from the date on which he left the service under the scheme; and
(b)the Coffee Board of Kenya shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, the date of retirement from the service of the Coffee Board of Kenya, the personal identification number, the amount paid and a copy of the agreement duly signed with the employee.
[L.N. 24/2003]The Cabinet Secretary responsible for Finance exempts from income tax, the lumpsum payments received by employees of the Kenya Tea Development Agency Limited, who opted for voluntary early retirement prior to the 31st December, 2001, under the Sector Reform Programme approved by the Government on the 29th June, 2001.Provided that—
(a)an employee who opted for early retirement shall not be eligible for re-employment with the Kenya Tea Development Agency Limited in any capacity or under any terms whatsoever before the expiry of three (3) years from the date on which he left the service under the scheme;
(b)the Kenya Tea Development Agency Limited shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of every retiring employee, with the name, date of retirement from the Kenya Tea Development Agency Limited, the amount paid and a copy of the agreement with the employee duly signed by the employee.
[L.N. 25/2003]The Cabinet Secretary responsible for Finance directs that the interest payable on the loan granted to Mabati Rolling Mills Limited by the European Investment Bank under the provisions of the Lome IV Convention, shall be exempt from withholding tax.[L.N. 44/2003]The Cabinet Secretary responsible for Finance exempts from income tax, the pension benefits payable to the former employees of the Kenya National Assurance Company following the winding-up of the Company.[L.N. 45/2003]The Cabinet Secretary responsible for Finance directs that all the income of the Kenya Wildlife Service derived from Kenya shall be exempt from the provisions of the Act for a period of five years commencing on the 1st of January, 2002.This Legal Notice shall be deemed to have come into operation on the 1st of January, 2003.[L.N. 70/2003]The Cabinet Secretary responsible for Finance directs that interest earned on contributions paid into the Investor Compensation Fund established under the Capital Markets Act be exempt from tax.[L.N. 155/2003]The Cabinet Secretary responsible for Finance exempts from income tax, the lumpsum end of service benefits received by SOS Mothers' of SOS Children's Villages of Kenya, who retired in the year 2002.[L.N. 164/2003]The Cabinet Secretary responsible for Finance directs that all the income of the Registration of Accountants Board derived from Kenya shall be exempt from the provisions of the Act.[L.N. 207/2003]The Cabinet Secretary responsible for Finance exempts Cotecna Inspection S.A. from income tax on the remuneration for services under the contracts between Cotecna Inspection S.A. and the Government of Kenya dated 30th March, 1994, 24th March, 1997, 15th January, 2001 and 30th June, 2003[L.N. 208/2003]The Cabinet Secretary responsible for Finance exempts Bivac International S.A. from income tax on the remuneration for services under the contracts for the provision of pre-shipment sinspection services between Bivac International S.A. and the Government of Kenya dated 30th March, 1994, 24th March, 1997, and 30th June, 2003.[L.N. 51/2005]The Cabinet Secretary responnsible for Finance directs that the interest earned on asset backed securities issued by a company or a trust under section 33C of the Capital Markets Act shall be exempt from tax.[L.N. 104/2005]The Cabinet Secretary responsible for Finance directs that emoluments payable to employees of the East African Development Bank shall be exempt from tax.[L.N. 137/2005]The Cabinet Secretary responsible for Finance exempts from income tax the lump sum retirement benefits received by employees of the Civil Service who opt to retire early under the Voluntary Early Retirement Scheme, approved by the Government on 27th May, 2004:Provided that—
(a)an employee who opts for early retirement shall not be eligible for re-employment in the Civil Service in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retirement;
(b)the Permanent Secretary/Director of Personnel Management shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of every retiring employee, with the name, date of retirement from the Civil Service, the amount paid and a copy of a letter confirming the retirement of the employee from the parent Ministry.
[L.N. 138/2005]The Cabinet Secretary responsible for Finance exempts from income tax the lump sum retirement benefits received by employees or the Kenya National Trading Corporation Limited, under the Retrenchment Scheme, approved by the Government on 16th April, 2004 and 28th June, 2005, respectively:Provided that—
(a)an employee who has been retrenched shall not be eligible for re-employment with the Kenya National Trading Corporation Limited, in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retrenchment;
(b)the Kenya National Trading Corporation Limited shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of every employee being retrenched, with the name, date of retrenchment from the Kenya National Trading Corporation Limited, the amount paid and a copy of the letter to the employee confirming such retrenchment.
[L.N. 139/2005]The Cabinet Secretary responsible for Finance exempts from income tax the lump sum payments received by employees of the National Bank of Kenya Limited, who opted to retire prior to 31st May, 2005, under the Bank's Voluntary Early Retirement Scheme, approved by the Government on 8th September, 2005:Provided that the Bank shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of every employee who retired on that date, with the name and amount paid.[L.N. 6/2006]The Cabinet Secretary responsible for Finance exempts from income tax the lumpsum retirement benefits and the twenty per cent (20%) discount on the outstanding house and car loans received by employees of the Industrial and Commercial Development Corporation who opt to retire under the Voluntary Early Retirement Scheme approved by the Government on 7th October, 2005:Provided that—
(a)an employee who opts for early retirement shall not be eligible, for re-employment with the Industrial and Commercial Development Corporation, in any capacity or under any terms whatsoever, before the expiry of three (3) years from the date of such retirement; and
(b)the Industrial and Commercial Development Corporation shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of every employee being retired, with the name, date of retirement from the Industrial and Commercial Development Corporation, the amount paid and a copy of a letter confirming the retirement of the employee from the Corporation.
[L.N. 68/2006]The Cabinet Secretary responsible for Finance directs that the income of the Policyholder's Compensation Fund established under section 179(2) of the Insurance Act (Cap. 487) shall be exempt from tax.[L.N. 94/2006]The Cabinet Secretary responsible for Finance directs that all the income of the Kenya Ordinance Factories Corporation accruing and derived from Kenya with effect from the 25th July, 1997, shall be exempt from the provisions of the Act.[L.N. 95/2006]The Cabinet Secretary responsible for Finance exempts from income tax the lump sum retirement benefit received by employees of Telkom Kenya Limited retrenched under the Restructuring Scheme, approved by the Government on the 27th February, 2006 shall be exempt from the provisions of the Act:Provided that-
(a)an employee who has been retrenched shall not be eligible for re-employment with Telkom Kenya Limited in any capacity or under any terms whatsoever before the expiry of three years from the date of retrenchment.
(b)Telkom Kenya Limited shall, in addition to complying with any directions that the Commissioner of Income Tax may give, furnish the Commissioner in respect of any employee being retrenched with the name, date of retrenchment, amount of retirement benefits paid and a copy of the letter to the employee confirming the retrenchment.
[L.N. 110/2006]The Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits received by 83 employees who retired under the 50 year rule with effect from 1st September, 2005, 38 who voluntarily opted to retire with effect from 1st July, 2005 and 253 who were retrenched with effect from 1st July, 2006 from the Kenya Broadcasting Corporation under the Staff Rationalization Programme, approved by the Government on 4th May, 2006, shall be exempt from the provisions of the Act:Provided that—
(a)the exemption shall not apply to other pension benefits paid to such employees;
(b)an employee who has been retired or retrenched shall not be eligible for re-employment with the Kenya Broadcasting Corporation, in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retirement or retrenchment;
(c)the Kenya Broadcasting Corporation shall, in addition to complying with any directions that the Commissioner of Income Tax may give, furnish the Commissioner, in respect of every retiring or retrenched employee, with the name, date of retirement or retrenchment from the Kenya Broadcasting Corporation, the amount paid and a copy of the letter to the employee confirming such retirement or retrenchment.
[L.N. 116/2006]The Cabinet Secretary responsible for Finance directs that the lump, sum retirement benefits received by employees of Kenya Airports Authority retrenched under the Staff Rationalization Programme, approved by the Government on 21st June, 2006, shall be exempt from the provisions of the Act:Provided that—
(a)the exemption shall not apply to other pension benefits paid to such employee4;
(b)an employee who has been retrenched shall not be eligible for re-employment with the Kenya Airports Authority, in, any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retrenchment;
(c)the Kenya Airports Authority shall, in addition to complying with any directions that the Commissioner of Income Tax may give, furnish the Commissioner, in respect of every retrenched employee, with the name, date of retrenchment from the Kenya Airports Authority, the amount paid and a copy of the letter to the employee confirming such retrenchment.
[L.N. 163/2006]The Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits received by employees of Industrial Development Bank Capital Limited under the Voluntary Early Retirement Scheme, approved by the Government on 15th June 2006, shall be exempt from the provisions of the Act:Provided that—
(a)the exemption shall not apply to other pension benefits paid to such employees;
(b)an employee who opts for voluntary early retirement shall not be eligible for re-employment with the Industrial Development Bank Capital Limited, in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retirement;
(c)the Industrial Development Bank Capital Limited shall, in addition to complying with any directions that the Commissioner of Income Tax may give, furnish the Commissioner in respect of every retiring employee, with the name, date of retirement from the Industrial Development Bank Capital Limited, the amount paid and a copy of the letter to the employee confirming such retirement.
[L.N. 164/2006]The Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits received by employees of Agricultural Finance Corporation retrenched under Staff Rationalization Programme, approved by the Government on 24th July 2006, shall be exempt from the provisions of the Act:Provided that—
(a)the exemption shall not apply to other pension benefits paid to such employees;
(b)an employee who has been retrenched shall not be eligible for re-employment with the Agricultural Finance Corporation, in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retrenchment;
(c)the Agricultural Finance Corporation shall, in addition to complying with any directions that the Commissioner of Income Tax may give, furnish the Commissioner in respect of every retrenched employee, with the name, date of retrenchment from the Agricultural Finance Corporation, the amount paid and a copy of the letter to the employee confirming such retrenchment.
[L.N. 21/2007]The Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits received by the employees of Jomo Kenyatta Foundation retrenchment under the restructuring programme approved by the Government on 12th July, 2006, shall be exempt from income tax under the Act:Provided that—
(a)the exemption shall not apply to other pension benefits paid to such employees;
(b)an employee who has been retrenched and who benefits from this exemption shall not be eligible for re-employment with the Jomo Kenyatta Foundation, in any capacity or under any terms whatsoever before the expiry of three years from the date of such retrenchment;
(c)the Jomo Kenyatta Foundation shall, in addition to complying with any directions that the Commissioner of Income Tax may give, furnish the Commissioner, in respect of every retrenched employee, with the name, date of retrenchment from the Jomo Kenyatta Foundation, the amount paid and a copy of the letter to the employee confirming such retrenchment.
[L.N. 2/2008]The Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits received by twenty three (23) the employees of the Kenya Broadcasting Corporation who retired with effect from 1st July, 2007 and 1st October, 2007, respectively, under the Voluntary Early Retirement Scheme approved by the Government on 4th May, 2006, shall be exempt from income tax under the Act:Provided that—
(a)the exemption shall not apply to other pension benefits paid to such employees;
(b)an employee who opts for voluntary early retirement shall not be eligible for re-employment with the Kenya Broadcasting Corporation, in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retirement;
(c)the Kenya Broadcasting Corporation shall, in addition to complying with any directions that the Commissioner of Income Tax may give, furnish the Commissioner, in respect of every retiring employee, the name, the date of retirement from the Kenya Broadcasting Corporation, the amount paid and a copy of the letter to the employee confirming such retirement.
[L.N. 13/2008]The Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits received by the thirty five (35) employees of the Kenya Reinsurance Corporation Limited who retired prior to 31st December, 2007, under the Voluntary Early Retirement Scheme approved by the Government on 6th December, 2007 shall be exempt from the Income Tax under the Act;Provided that-
3.the exemption shall not apply to other pension benefits paid to the said employees;
4.an employee who opts for early retirement shall not be eligible for re-employment in the Kenya Reinsurance Corporation Limited in any capacity or under any terms whatsoever before the expiry of three years from the date of such retirement;
5.the Kenya Reinsurance Corporation Limited shall, in addition to complying with any procedure that the Commissioner of -Income Tax may give, furnish the Commissioner in respect of every retiring employee, with the name, date of retirement from the Kenya Reinsurance Corporation Limited, the amount paid and a copy of a letter to the employee confirming such retirement.[L.N. 63/2008]The Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits received by the twenty eight and the six employees of the Kenya National Assurance Company (2001) Limited retrenched with effect from 31st January, 2008 and 31st December, 2008, respectively, shall be exempt from the provisions of the Act—Provided that—
(a)the exemption shall not apply to other pension benefits paid to the employees;
(b)an employee who has been retrenched shall not be eligible for re-employment with the Kenya National Assurance Company (2001) Limited, in any capacity or under any terms whatsoever before the expiry of three years from the date of retrenchment; and
(c)the Kenya National Assurance Company (2001) Limited shall, in addition to complying with any conditions that the Commissioner of Income Tax may impose, furnish the Commissioner, in respect of every employee being retrenched, with the name, date of retrenchment from the Kenya National Assurance Company (2001) Limited, the amount paid and a copy of the letter to the employee confirming the retrenchment.
[L.N. 158/2008]The Cabinet Secretrary responsible for Finance directs, that the allowances paid to census personnel in respect of the 2009 Population and Housing Census shall be exempt from the provisions of the Act, with effect from 1st August, 2009.[L.N. 46/2010]The Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits received by the forty and the six employees of the Coffee Board of Kenya retrenched with effect from 30th November, 2009, and 31st December, 2009, respectively, shall be exempt from the provisions of the Act:Provided that—
(a)the exemption shall not apply to other pension benefits paid to the employees;
(b)an employee who has been retrenched shall not be eligible for re-employment with the Coffee Board of Kenya in any capacity or under any terms whatsoever before the expiry of three years from the date of retrenchment; and
(c)the Coffee Board of Kenya shall, in addition to complying with any conditions that the Commissioner of Income Tax may impose, furnish the Commissioner, in respect of every employee being retrenched, with the name, date of retrenchment from the Coffee Board of Kenya, the amount paid and a copy of the letter to the employee confirming the retrenchment.
[L.N. 47/2010]BODYThe Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits received by the three hundred employees of the Kenya Post Office Savings Bank who retired under the Voluntary Early Retirement Scheme approved by the Government of Kenya on 17th June, 2008, of whom two hundred and ninety-two left the service with effect from 31st January, 2010, four from 5th February, 2010 and another four from 26th February, 2010, shall be exempt from the provisions of the Act:Provided that—
(a)the exemption shall not apply to other pension benefits paid to the employees;
(b)an employee who has been retrenched shall not be eligible for re-employment with the Kenya Post Office Savings Bank in any capacity or under any terms whatsoever before the expiry of three years from the date of retrenchment; and
(c)the Kenya Post Office Savings Bank shall, in addition to complying with any conditions that the Commissioner of Income Tax may impose, furnish the Commissioner, in respect of every employee being retrenched, with the name, date of retrenchment from the Kenya Post Office Savings Bank, the amount paid and a copy of the letter to the employee confirming the retrenchment.
[L.N. 72/2010]The Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits received by the forty and the six employees of the Jomo Kenyatta Foundation retrenched with effect from 1st June, 2009, shall be exempt from the provisions of the Act:Provided that—
(a)the exemption shall not apply to other pension benefits paid to the employees;
(b)an employee who has been retrenched shall not be eligible for re-employment with the Jomo Kenyatta in any capacity or under any terms whatsoever before the expiry of three years from the date of retrenchment; and
(c)the Jomo Kenyatta Foundation shall, in addition to complying with any conditions that the Commissioner of Income Tax may impose, furnish the Commissioner, in respect of every employee being retrenched, with the name, date of retrenchment from the Jomo Kenyatta Foundation, the amount paid and a copy of the letter to the employee confirming the retrenchment.
[L.N. 73/2010]The Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits received by the one thousand and thirty-eight employees of Telkom Kenya Limited retrenched on various dates, ranging from 31st December, 2008 to 28th February, 2010, shall be exempt from the provisions of the Act:Provided that—
(a)the exemption shall not apply to other pension benefits paid to the employees;
(b)an employee who has been retrenched shall not be eligible for re-employment with Telkom Kenya Limited in any capacity or under any terms whatsoever before the expiry of three years from the date of retrenchment; and
(c)Telkom Kenya Limited shall, in addition to complying with any conditions that the Commissioner of Income Tax may impose, furnish the Commissioner, in respect of every employee being retrenched, with the name, date of retrenchment from Telkom Kenya Limited, the amount paid and a copy of the letter to the employee confirming the retrenchment.
[L.N. 82/2010]The Cabinet Secretary responsible for Finance revokes the exemption from income tax of the income of the Retirement Benefits Authority conferred by Legal Notice Number 169 of 2001.[L.N. 83/2010]
FUNDS CONTRIBUTED BY MEMBERS OF THE ASSOCIATION OF KENYA INSURERS
The Cabinet Secretary responsible for Finance directs that the funds contributed directly by the members of the Association of Kenya Insurers in respect of the Integrated Motor Insurance Data Base System (IMIDS) project shall be exempt from income tax:Provided that —
(a)this notice shall apply to —
(i)the amount of Kenya shillings one million, one hundred and seventeen thousand, six hundred and fortyseven contributed by each member; and
(ii)the amount of Kenya shillings thirty levied on every insurance certificate;
(b)the income to be exempted shall not exceed the cost of the project. This notice shall apply with effect from the 1st March, 2010 to the 28th February, 2011.
[L.N. 16/2011]The Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits paid to four hundred and three employees of the Postal Corporation of Kenya that opted for voluntary early retirement with effect from 31st December, 2010 shall be exempt from the provisions of the Act.Provided that—
(a)the exemption shall not apply to other pensions benefits paid to the employees;
(b)an employee who has opted for the voluntary early retirement shall not be eligible for re-employment with the Postal Corporation of Kenya, in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of retirement and
(c)the postal corporation of Kenya shall, in addition tocomplying with any conditions that the Commissioner for Income Tax may impose, furnish the Commissioner in respect of every employee opting for retirement, with the name, date of retirement, the amount paid and a copy of theletter confirming the retirement.
[L.N. 147/2010]The Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits of the one hundred and fifty-seven employees of the Pyrethrum Board of Kenya retrenched with effect from the 11th August, 2009, shall be exempt from the provision of the Act:Provided that—
(a)the exemption shall not apply to other pensions benefits paid to the employees;
(b)an employee who has been retrenched shall not be eligible for re-employment with the Pyrethrum Board of Kenya, in any capacity or under any terms whatsoever before the expiry of three years from the date of retrenchment; and
(c)the Pyrethrum Board of Kenya shall, in addition to complying with any conditions that the Commissioner of Income Tax may impose, furnish the Commissioner in respect of every employee being retrenched, with the name, date of retrenchment from the Pyrethrum Board of Kenya, the amount paid and a copy of the letter to the employee confirming the retrenchment.
[L.N. 164/2010]The Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits of the seventy-two employees of the National Housing Corporation retrenched with effect from the 1st July, 2010, shall be exempt from the provision of the Act:Provided that—
(a)the exemption shall not apply to other pensions benefits paid to the employees;
(b)an employee who has been retrenched shall not be eligible for re-employment with the National Housing Corporation, in any capacity or under any terms whatsoever before the expiry of three years from the date of retrenchment; and
(c)the National Housing Corporation shall, in addition to complying with any conditions that the Commissioner of Income Tax may impose, furnish the Commissioner in respect of every employee being retrenched, with the name, date of retrenchment from the National Housing Corporation, the amount paid and a copy of the letter to the employee confirming retrenchment.
[L.N. 178/2010]The Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits paid to twenty-seven employees of the East African Portland Cement Company who opted for voluntary early retirement with effect from 31st March, 2010 and 30th April, 2010, respectively, shall be exempt from the provisions of the Act:Provided that—
(a)the exemption shall not apply to other pensions benefits paid to the employees;
(b)an employee who has opted for the voluntary early retirement shall not be eligible for re-employment with the East African Portland Cement Company, in any capacity or under any terms whatsoever before the expiry of three years from the date of retrenchment; and
(c)the East African Portland Cement Company shall, in addition to complying with any conditions that the Commissioner of Income Tax may impose, furnish the Commissioner in respect of every employee opting for retirement, with the name, date of retirement, the amount paid and a copy of the letter confirming the retirement.
[L.N. 32/2011]The Cabinet Secretary responsible for finance directs that the lump sum retirement benefits paid to two thousand, one hundred and sixty five employees of the Kenya Railways. Corporation who were retrenched in 1998 shall be exempt from the provision of the Act.Provided -
(a)the exemption shall not apply to other pensions benefits paid to the employees;
(b)an employee was not re-employed with the Kenya Railways Corporation in any capacity or under any terms whatsoeverbefore the expiry of. three (3) years from the date of retrenchment; and
(c)the Kenya Railways Corporation shall, in addition to complying with any conditions that the Commissioner for Income Tax may impose, furnish the Commissioner in respect of every employee that was retrenched, with the name, date of retrenchment, the amount paid and a copy of the letter confirming the retrenchment.
[L.N. 85/2011]The Cabinet Secretary responsible for Finance directs that the interest payable on the loan agreement between Kenya Electricity Generating Company and the institutions listed in the Schedule hereto, for the implementation of the Olkaria II extension project, shall be exempt from the provisions of the Act.

Schedule

1.European Investment Bank dated the 31st March, 2005; and
2.Agency Francaise De Development dated the 2nd April, 2009.[L.N. 86/2011]The Cabinet Secretary responsible for Finance directs that the lump sum retirement benefits paid to fifty-two employees of the Postal Corporation of Kenya that opted for voluntary early retirement with effect from the 31st May, 2011 shall be exempt from the provisions of the Act:Provided that—
(a)the exemption shall not apply to other pensions benefit paid to the employees;
(b)an employee who has opted for the voluntary early retirement shall not be eligible for re-employment with the Postal Corporation of Kenya, in any capacity or under any terms whatsoever before the expiry of three years from the date of retirement; and
(c)the Postal Corporation shall, in addition to complying with any conditions that the Commissioner of Income Tax may impose, furnish the Commissioner in respect of every employee opting for retirement, with the name, date of retirement, the amount paid and a copy of the letter confirming the retirement.
[L.N. 131/2011]The Cabinet Secretary responsible for Finance directs that the lump-sum retirement benefits paid to thirty-two employees of the Kenya National Trading Corporation who were retired from the Corporation with effect from the 30th May, 2011, shall be exempt from the provisions of the Act—Provided that—
(a)the exemption shall not apply to other pension benefits paid to employees;
(b)an employee who has retired shall not be re-employed by the Kenya National Trading Corporation in any capacity or under any terms whatsoever before the expiry of three years from the date if retirement; and
(c)the Kenya National Trading Corporation shall, in addition to complying with any conditions that the Commissioner of Income Tax may impose, furnish the Commissioner, in respect of every employee that is retired, with the name, date of retirement from the Kenya National Trading Corporation, the amount paid and a copy of the letter of the employee confirming the retirement.
[L.N. 65/2012]The Cabinet Secretary responsible for Finance directs that the corporate income tax on gains or profits derived by Base Titanium Limited from mining operations will be reduced by 50% from the date of commercial production for a period of 10 years.[L.N. 62/2013]The Cabinet Secretary responsible for Finance directs that interest payable or accrued on loans owed to Messrs. France Telecom S.A. and its subsidiaries and the Government of Kenya for the year ending 31st December, 2012 shall be exempt from tax.[L.N. 55/2014]Revoked by The Income Tax Act-Exemption (Legal Notice 62 of 2014) on 30 May 2014The Cabinet Secretary responsible for the National Treasury directs that the fees payable to the Barclays Bank PLC, J. P. Morgan Securities PLC and Standard Bank PLC for the consultancy services rendered to the National Treasury to facilitate the issuance of the bond outside Kenya by the Government of Kenya shall be exempt from tax.[L.N. 62/2014]Revoked by The Income Tax Act-Exemption (Legal Notice 87 of 2014) on 20 June 2014The Cabinet Secretary responsible for the National Treasury directs that management or professional fees payable to non-resident persons in connection with any National Government security issued outside Kenya, by the Republic of Kenya under the Public Finance Management Act shall be exempt from tax.Legal Notice No. 55 of 2014 is revoked.[L.N. 87/2014]The Cabinet Secretary for the National Treasury directs that management or professional fees payable to non-resident persons in connection with any National Government security issued outside Kenya by the Republic of Kenya under the Public Finance Management Act shall be exempt from tax.Legal Notice No. 62 of 2014, is revoked.[L.N. 56/2014]The Cabinet Secretary for the National Treasury directs that the interest payable on the bond issued outside Kenya by the Government of Kenya shall be exempt from tax.[L.N. 86/2014, L.N. 45/2018]The Cabinet Secretary for the National Treasury directs that interest payable on any bond issued outside Kenya by the National Government shall be exempt from tax.Legal Notice No. 56 of 2014, is revoked.[L.N. 121/2014]The Cabinet Secretary for the National Treasury directs that the lump sum retirement benefits paid to the eight employees of the Kenya Marine and Fisheries Research Institute who opted to retire under the Voluntary Early Retirement Scheme between the 1st October, 2010 and the 1st December, 2012, shall be exempt from the provisions of the Act:Provided that-
(a)the exemption shall not apply to other pension benefits paid to the employees; and
(b)the Kenya Marine and Fisheries Research Institute shall, in addition to complying with any conditions that the Commissioner of Income Tax may impose, furnish the Commissioner of Income Tax in respect of every employee that retired with-
(i)the name and date of retirement from the Kenya Marine and Fisheries Research Institute;
(ii)the amount of pension benefit paid upon retirement; and
(iii)a copy of the letter to the employee confirming the retirement.
[L.N. 44/2018]The Cabinet Secretary for the National Treasury directs that the gains made on the transfer of any bond issued outside Kenya by the National Government shall be exempt from tax.[L.N. 234/2018]The Cabinet Secretary for the National Treasury and Planning directs that the severance pay, salary in lieu of notice, payment of accumulated leave days, transport allowance and golden handshake to three hundred and fifteen employees of the Kerio Valley Development Authority who qualify to leave service under the Voluntary Early Retirement Programme shall be exempt from the provisions of the Act:Provided that -
(a)this exemption shall not apply to employees who have attained the age of sixty years or have less than one year before they retire from service;
(b)this exemption shall not apply to any payment received from the Provident Fund;
(c)any employee who shall retire under the Voluntary Early Retirement Programme and benefit from this exemption shall not be re-employed by the Kerio Valley Development Authority in any capacity or under any terms whatsoever before the expiry of five years from the date of retrenchment;
(d)the Kerio Valley Development Authority shall comply with any condition imposed on it by the Commissioner of Income Tax; and
(e)the Kerio Valley Development Authority shall provide the Commissioner of Income Tax with the name of each employee who retires under the Voluntary Early Retirement Programme, the date that the retired, the total amount paid to the employee and a copy of the letter from the employee confirming the employee's retirement.
[L.N. 22/2019]The Cabinet Secretary for the National Treasury and Planning directs that the severance pay, three months' salary in lieu of notice and payment of accumulated leave days paid to the nine employees of Kenya Airways Limited who left service between February 2018 and December 2018 under the early retirement programme shall be exempt from the provisions of the Act:Provided that—
(a)this exemption shall not apply to any other pension benefits paid to the employees;
(b)the employees who left service under the early retirement programme shall not be re-employed by Kenya Airways Limited in any capacity or on any term whatsoever before the expiry of five years from the date of leaving service;
(c)Kenya Airways Limited shall comply with any conditions imposed on it by the Commissioner of Income Tax; and
(d)Kenya Airways Limited shall furnish the Commissioner of Income Tax with the name of every employee leaving service under the early retirement programme, the date the employee left service, the amount paid to the employee and a copy of the letter to the employee confirming that the employee has left service under the early retirement programme.
[L.N. 191/2019]The Cabinet Secretary for the National Treasury and Planning directs that the severance pay, three months' salary in lieu of notice and payment of accumulated leave days paid to the nine employees of Kenya Airways Limited who left service between February 2018 and December 2018 under the early retirement programme shall be exempt from the provisions of the Act:Provided that—
(a)this exemption shall not apply to any other pension benefits paid to the employees;
(b)the employees who left service under the early retirement programme shall not be re-employed by Kenya Airways Limited in any capacity or on any term whatsoever before the expiry of five years from the date of leaving service;
(c)Kenya Airways Limited shall comply with any conditions imposed on it by the Commissioner of Income Tax; and
(d)Kenya Airways Limited shall furnish the Commissioner of Income Tax with the name of every employee leaving service under the early retirement programme, the date the employee left service, the amount paid to the employee and a copy of the letter to the employee confirming that the employee has left service under the early retirement programme.
[L.N. 158/2020]The Cabinet Secretary for National Treasury and Planning directs that the severance pay, salary in lieu of notice and payment of accumulated leave days paid to the seven employees of Kenya, Airways Limited who were retrenched and left service between August 2019 and March 2020 shall be exempt from the provisions of the Act:Provided that—(a) the exemption shall not apply to other pension benefits paid to the employees;(b) the retrenched employees shall not be re-employed by Kenya Airways Limited in any capacity or under any terms whatsoever before the expiry of five years from the date of the retrenchment;(c) Kenya Airways Limited shall comply with any condition imposed by the Commissioner of Income Tax; and(d) Kenya Airways Limited shall furnish the Commissioner of Income Tax with the names of the retrenched employees, the date on which the employees left the service of Kenya Airways Limited, the amount paid to each employee and a copy of the letter from the employees confirming the retrenchment.[L.N. 15/2021]The Cabinet Secretary for National Treasury and Planning directs that the income which accrued in or was derived from Kenya by Japanese companies, Japanese consultants and Japanese employees involved in the projects under the Financing Agreements specified in the second column of the Schedule that were signed on the corresponding dates specified in the second column of the Schedule shall be exempt from income tax to the extent specified in the Financing Agreements.

SCHEDULE

S/No.AgreementDate
1.The Project for the Improvement of the Power Distribution System in and around Nakuru City, and around Mombasa City18th September, 2020
2.The Project for Infrastructure Development in Mombasa Special Economic Zone near Dongo KunduArea27th February, 2020
3.The Project for Enhancing Trade Facilitation and Border Control Capacity in East Africa6th November, 2019
4.The Project for Human Resource Development Scholarship18th September, 2020
5.Health Sector Policy Loan for Attainment of the Universal Health Coverage (Phase 2)27th August, 2020
6.Olkaria I Unit 4 Geothermal Power Project31st March, 2010
7.Mwea Irrigation Development Project16th August, 2010
8.Olkaria- Lessos- Kisumu Transmission Lines Project10th December, 2010
9.Mombasa Port Area Road Development Project (Phase 1)2nd June, 2012
10.Mombasa Port Area Road Development Project (Phase 2)4th July, 2017
11.Mombasa Port Development Project (Phase 1)20th November, 2007
12.Mombasa Port Development Project (Phase 2)9th March, 2015
13.Olkaria V Geothermal Power Development Project9th March, 2016
14.Olkaria I Unit 1, 2 and 3 Geothermal Power Plant Rehabilitation Project16th March, 2018
15.Mombasa Gate Bridge Construction Project (1)5th December, 2019
16.Mombasa Special Economic Zone Development Project (1)27th February, 2020
[L.N. 24/2021]The Cabinet Secretary for National Treasury and Planning directs that the income which accrued in or was derived from Kenya by Spanish companies, Spanish consultants and Spanish employees involved in—(a) the construction of the Rabai — New Bamburi — Kilifi and New Bamburi — Bamburi Cement Power Generation and Evacuation Lines; and(b) the New Bamburi Cement Substation, Extension of the Existing Rabai, Bamburi and Kilifi Substations Project,under the Financing Agreement between the Government of Kenya and the Government of Spain signed on the 7th April, 2017 shall be exempt from withholding tax.[L.N. 115/2021]IN EXERCISE of the powers conferred by section 13(2) of the Income Tax Act (cAP. 470), the Cabinet Secretary for the National Treasury and Planning directs that three-months salary paid in lieu of notice, the severance pay and payments for the accumulated leave days to the one hundred and eighty-seven employees of Kenya Airways Limited who were retrenched and left services between January, 2021 and March, 2021, shall be exempt from the provisions of the Act.Provided that—
(a)The exemption shall not apply to other pension benefits paid to the employees;
(b)The retrenched employees shall not be re-employed by Kenya Airways Limited in any capacity or under any terms whatsoever before the expiry of five years from the date of the retrenchment;
(c)Kenya Airways Limited shall comply with any condition imposed by the Commissioner; and
(d)Kenya Airways Limited shall furnish the Commissioner with the names of the retrenched employees, the date on which the employees left the service of Kenya Airways Limited, the amount paid to each employee and a copy of the letter to the employees confirming the retrenchment.
[L.N. 193/2022]The Cabinet Secretary for National Treasury and Planning directs that the severance pay, salary in lieu of notice and payment of accumulated leave days paid to the six employees of Kenya Airways Limited who were retrenched and left service between August 2021 and December 2021 shall be exempt from the provisions of the Act:Provided that-
(a)the exemption shall not apply to other pension benefits paid to the employees;
(b)the employees who are retrenched shall not be re-employed by Kenya Airways Limited in any capacity or under any terms whatsoever before the expiry of five years from the date of the retrenchment;
(c)Kenya Airways Limited shall comply with any condition imposed by the Commissioner of Income Tax; and
(d)Kenya Airways Limited shall furnish the Commissioner of Income Tax with the name of each retrenched employee, the date the employee left the service of Kenya Airways Limited, the amount paid to the employee and a copy of the letter to the employees confirming the retrenchment.
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Amended by Fisheries Act, 1989
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Amended by Exemptions
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