Legal Definitions

means the Advisory Committee to be appointed under section 8A

means the Kenya Revenue Authority established by section 3

Means the Kenya Revenue Authority established by the Kenya Revenue Authority Act (Cap. 469)

means the Board of Directors established by section 6

means the Cabinet Secretary for the time being responsible for Public Works and Housing or for Public Roads

Means the Cabinet Secretary responsible for matters relating to finance

means the Chairman of the Board

means a Commissioner appointed under section 13 (1)

Means the Commissioner-General appointed under the Kenya Revenue Authority Act (Cap. 469), or, with respect to powers or functions that have been delegated under that Act to another Commissioner,...

Means a company as defined in the Companies Act (Cap. 486) or a corporate body formed under any other written law, including a foreign law, and includes any association, whether incorporated or...

Means a loan with at least twenty-five percent grant element

Has the meaning assigned to it in section 2 of the Income Tax Act

Has the meaning assigned to it in section 2 of the Income Tax Act

means the Minister for the time being responsible for Finance

Has the meaning assigned to it in section 2 of the Public Finance Management Act, No. 18 of 2012

means admission as a spectator or one of an audience and includes an admission to a ball or dance

includes admission to a place in which the entertainment is held

Includes every description of conveyance for the transport by air of human beings or goods

Means— (a) a self-assessment return submitted under section 45; (b) an assessment made by the Commissioner under section 45; or (c) an amended assessment under section 46

In relation to any provision of this Act, means any officer appointed under section 3 who has been authorised by the Commissioner to perform any functions under or in respect of that provision