The Income Tax Act-Exemption

Legal Notice 148 of 1975

This is the latest version of this Legal Notice.
Citation
Legal Notice 148 of 1975
Primary work
Income Tax Act
Date
Language
English
Type
Legal Notice
Related documents
LAWS OF KENYA

INCOME TAX ACT

THE INCOME TAX ACT-EXEMPTION

LEGAL NOTICE 148 OF 1975

  • Published in Kenya Gazette Vol. LXXVII—No. 44 on 17 October 1975
  • Commenced on 17 October 1975
  1. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
The Cabinet Secretary 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.
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History of this document

31 December 2022 this version
17 October 1975
Published in Kenya Gazette 44
Commenced
Read this version