Declarations of Crops

Legal Notice 17 of 1975

This is the latest version of this Legal Notice.
Declarations of Crops
Related documents

LAWS OF KENYA

INCOME TAX ACT

DECLARATIONS OF CROPS

LEGAL NOTICE 17 OF 1975

  • Published in Kenya Gazette Vol. LXXVII—No. 5 on 31 January 1975
  • Commenced on 31 January 1975
  1. [Amended by The Income Tax Act- Declarations of Crops (Legal Notice 19 of 1985) on 25 January 1985]
  2. [Amended by The Income Tax Act- Declarations of Crops (Legal Notice 269 of 1986) on 14 November 1986]
  3. [Amended by The Income Tax Act- Declarations of Crops (Legal Notice 158 of 1989) on 21 April 1989]
  4. [Amended by The Income Tax Act- Declarations of Crops (Legal Notice 54 of 2005) on 10 June 2005]
  5. [Amended by The Income Tax Act- Declarations of Crops (Legal Notice 66 of 2006) on 16 June 2006]
  6. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
The Cabinet Secretary responsible for Finance and Economic Planning hereby declares the following to be permanent or semi-permanent crops for the purposes of the Act.Cashew nutsCitrusClovesCoconutsCoffeePyrethrumSisalWattleSugar-caneTeaRubberVanillaApplesPearsPeachesPlumsApricotsCocoaMacadamiaCinchonaTaraJojoba plantBananasRosesGrape VinesEucalyptusPineCypressAvocadoes andMangoes
▲ To the top

History of this document

31 December 2022 this version
14 November 1986
25 January 1985
31 January 1975
Published in Kenya Gazette 5
Commenced