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The Income Tax Act, 1973-Exemption

Legal Notice 186 of 1976

This is the version of this Legal Notice as it was from 20 August 1976 to 30 December 2022. Read the latest available version.
The Income Tax Act, 1973-Exemption
Citation
Legal Notice 186 of 1976
Primary work
Income Tax Act
Date
Language
English
Type
Legal Notice
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LAWS OF KENYA

INCOME TAX ACT

THE INCOME TAX ACT, 1973-EXEMPTION

LEGAL NOTICE 186 OF 1976

  • Commenced on 20 August 1976
IN EXERCISE of the powers conferred by section 13 (2) of the Income Tax Act, 1973, the Minister for Finance and Planning hereby provides that the income of Deutsche Gesellschaft fur Wirtschaftliche Zusammenarbeit (Entwicklungsgesellshaft) 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 one million and three hundred thousand deutsche mark made by Deutsche Gesellschaft fiir Wirtschaftliche Zusammenarbeit (Entwicklungsgesellschaft) mbH to the Rift Valley Textiles Limited (a company incorporated in Kenya), under the provisions of a document described as a Loan Agreement dated 25th August, 1975, made between the Rift Valley Textiles Limited and Deutsche Gesellschaft ftir Wirtschaftliche Zusammenarbeit (Entwicklungsgesellschaft) mbH, shall be exempt from tax.
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History of this document

31 December 2022
Read this version
20 August 1976 this version
Commenced