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The Income Tax Act — Exemption

Legal Notice 93 of 1998

This is the latest version of this Legal Notice.
The Income Tax Act — Exemption
Citation
Legal Notice 93 of 1998
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 — EXEMPTION

LEGAL NOTICE 93 OF 1998

  • Published in Kenya Gazette Vol. C—No. 43 on 31 July 1998
  • Commenced on 24 July 1998
  1. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
The Cabinet Secretary responsible for Finance exempts from income tax, the lump sum payments received by employees of the Kenya Wildlife Service who opt for voluntary early retirement prior to the 31st December, 1998 under the Sector Reform Programme approved by the Government on 7th July, 1997.Provided that—
(a)an employee who opts for early retirement shall not be eligible for re-employment with the Kenya Wildlife Service in any capacity or under any terms whatsoever before the expiry of three years from the date of such retirement;
(b)the Kenya Wildlife Service shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner in respect of each retiring employee, with the name, date of retirement from the Kenya Wildlife Service, the amount paid and a copy of the agreement with the employee duly signed by the employee.
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History of this document

31 December 2022 this version
31 July 1998
Read this version
24 July 1998
Commenced