Skip to document content Go to main menu Go to search

The Income Tax Act — Exemption

Legal Notice 289 of 1996

This is the latest version of this Legal Notice.
The Income Tax Act — Exemption
Citation
Legal Notice 289 of 1996
Primary work
Income Tax Act
Date
Language
English
Type
Legal Notice
Original enactment
Download original enactment (PDF) (3.9 MB)
Related documents
Skip to document content
LAWS OF KENYA

INCOME TAX ACT

THE INCOME TAX ACT — EXEMPTION

LEGAL NOTICE 289 OF 1996

  • Published in Kenya Gazette Vol. XCVIII—No. 50 on 20 September 1996
  • Commenced on 20 September 1996
  1. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
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.
▲ To the top

History of this document

31 December 2022 this version
20 September 1996
Commenced
Read this version