Legal Definitions

means a member of the Board of Directors and includes the Chairman

Means— (a) any coin or paper currency that is legal tender in Kenya; (b) a bill of exchange, promissory note, bank draft, or postal or money order; (c) any amount provided by way of payment using...

has the meaning assigned to it in section 2 of the Traffic Act (Cap. 403)

means either the gross proceeds less the expenses of promoting the entertainment, or one-half of the gross proceeds, whichever is the greater

Deleted by Act No. 38 of 2016, s. 26(c)

means the Chief Executive appointed by the Kenya Roads Board established under section 4(1) of the Kenya Roads Board Act (Cap. 408A)

Means a project funded by means of a grant or concessional loan in accordance with an agreement between the Government and any foreign government, agency, institution, foundation, organization or...

Means tax which is due on taxable supplies

includes any payment by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment involving tax...

Means an individual, company, partnership, association of persons, trust, estate, the Government, a foreign government, or a political subdivision of the Government or foreign government

means automotive diesel, ordinary petrol, premium petrol or such other petroleum products as classified by reference to the tariff numbers set out in the First Schedule to the Customs and Excise...

means a digital platform or website that facilitates the exchange of a short-term engagement, freelance or provision of a service, between a service provider, who is an independent contractor or...

in relation to an entertainment includes a person responsible for the management thereof and a person on whose behalf payments for admission to an entertainment are received

means a ministry, state department, state corporation, county department or agency of the national or county Government

has the meaning assigned to it in the Public Roads and Roads of Access Act (Cap. 399) and includes an adopted street under the Streets Adoption Act (Repealed)

means an individual retirement fund where the trust deed for such a fund has been registered with the Retirement Benefits Authority

means a pension fund which has been registered with the Retirement Benefits Authority

Means any person registered under section 34, but does not include an export processing zone enterprise or a special economic zone

means a provident fund which has been registered with the Retirement Benefits Authority

Means any subsidiary legislation made under this Act