Skip to document content Go to main menu Go to search

The Income Tax Act - Exemption

Legal Notice 97 of 1977

This is the latest version of this Legal Notice.
The Income Tax Act - Exemption
Citation
Legal Notice 97 of 1977
Primary work
Income Tax Act
Date
Language
English
Type
Legal Notice
Original enactment
Download original enactment (PDF) (2.8 MB)
Related documents
Skip to document content
LAWS OF KENYA

INCOME TAX ACT

THE INCOME TAX ACT - EXEMPTION

LEGAL NOTICE 97 OF 1977

  • Published in Kenya Gazette Vol. LXXIX—No. 19 on 6 May 1977
  • Commenced on 6 May 1977
  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 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.
▲ To the top

History of this document

31 December 2022 this version
06 May 1977
Commenced
Read this version