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The Income Tax Act — Exemption

Legal Notice 34 of 2002

This is the latest version of this Legal Notice.
The Income Tax Act — Exemption
Citation
Legal Notice 34 of 2002
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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 34 OF 2002

  • Published in Kenya Gazette Vol. CIV—No. 17 on 22 March 2002
  • Commenced on 22 March 2002
  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 lumpsum payments received by employees of the National Irrigation Board who opted for voluntary early retirement prior to 1st February, 2002, under the Sector Reform Programme approved by the Government on 5th December, 2001.Provided that—
(a)an employee who opted for early retirement shall not be eligible for re-employment with the National Irrigation Board in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retirement;
(b)the National Irrigation Board 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, the date of retirement from the service of the National Irrigation Board, the personal identification number, the amount paid and a copy of the agreement with the employee duly signed by the employee.
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31 December 2022 this version
22 March 2002
Commenced
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