Skip to document content Go to main menu Go to search

The Income Tax Act-Exemption

Legal Notice 200 of 2016

This is the latest version of this Legal Notice.
The Income Tax Act-Exemption
Citation
Legal Notice 200 of 2016
Primary work
Income Tax Act
Date
Language
English
Type
Legal Notice
Original enactment
Download original enactment (PDF) (9.2 KB)
Related documents
Skip to document content
LAWS OF KENYA

INCOME TAX ACT

THE INCOME TAX ACT-EXEMPTION

LEGAL NOTICE 200 OF 2016

  • Published in Kenya Gazette Vol. CXVIII—No. 156 on 16 December 2016
  • Commenced on 16 December 2016
  1. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
The Cabinet Secretary for the National Treasury directs that the severance pay, salary in lieu of notice and the accumulated leave days paid to the fifty eight employees of Kenya Airways Limited that were retrenched and left the service between July 2016 and September, 2016 shall be exempt from tax:Provided that —
(a)the tax exemption shall not apply to other pension benefits paid to the employees;
(b)the employees who were retrenched shall not be re-employed by the Kenya Airways Limited in any capacity or under any terms whatsoever before the expiry of five years from the date of retrenchment;
(c)Kenya Airways Limited shall comply with any condition imposed by the Commissioner of Income Tax; and
(d)Kenya Airways Limited shall furnish the Commissioner of Income Tax with the name of the retrenched employee, the date the employee left the service of Kenya Airways Limited, the amount paid to the employee and a copy of the letter from the employee confirming the retrenchment.
▲ To the top

History of this document

31 December 2022 this version
16 December 2016
Commenced
Read this version