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24 October 1951

Kenya Government Gazette dated 1951-10-24 number 54

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SPECIAL ISSUE                                              a                                                                        ~


           THE OFFICIAL GAZETTE
           OF THE COLONY AND PROTECTORATE OF KENYA
           Published under the Authority of His Excellency the Governor of the Colony and Protectorate of Kenya


Vol. LII—No. 54                                      NAIROBI, October 31, 1951                                        Price 50 Cents


                                                               CONTENTS
Govt       Notice Nos —                                        PAGE                                                                     PAGI
   1189-1191—Bulls for mtioduction into the Legislative                      Bills fo   introduction into the Legislatve Council—
                  Council—                                                       (Contd )
                    An Ordinance to Amend the Income Tax                                    An    Ordinance   to   Amend   the   Beer
                  Ordinance                                    1044                     Orclmance                                       1048
                    An Ordinance to Amend the Customs
                  Tani{ Ordinance                              1046


                                 GOVERNMENT Notice No   1189

                                     The Governor in Council! has approved of the                following Bill
                                 being introduced into the Legislative Council

                                                                                   J H BUTTER,
                                                                  Acting Clerk to the Legislative Council



                                                        A BILL ENTITLED
                                 AN ORDINANCE TO AMEND THE INCOME TAX
                                                           ORDINANCE
                                     ENACTED by the Governor of the Colony of Kenya,
                                 with the advice and ccnsent of the Legislative Council
                                 thereof, as follows —

                                      1. (1) This Ordinance may be cited as the Income Tax Short title
                                 (Amendment) (No 3) Ordinance, 1951, and shall be read and
                                 construed as one with the Income Tax Orcinance, heremafter Cap 254
                                 referred to as the principal Oi dinance
                             5        (2) This Ordinance shall apply to assessments for the
                                 year of assessment commencing on the Ist January, 1952, and
                                 each subsequent year of assessment

                                      2.   Paragraph (b) of sub-section (1) cf section 24 of the Amendmentof
                                                                                          section 24 of
                                 principal Ordinance 1s amended in the fcllowmg respects— 7°  principal
                          10          (a) by substituting for the words “eighty pounds” and Ordinance
                                            “forty pounds” the words “one hindred and twenty
                                            pounds” and “sixty pounds” respectively,
                                      (6) by substituting fo1 the words “fifty pounds” in para-
                                           graph (it) of the proviso the words “seventy-five
                                           pounds”


                                           MEMORANDUM OF OBJECTS ANI) REASONS
                                     The object of this Bill is to ncrease by fift. per cent the existing
                                 child’s and children’s education allowances
                                      No additional expenditure of public money will be incurred if
                                 this Bill becomes law, but some loss of revenu amounting approxi-
       .                         mately to forty thousand pounds will result


                                 Nairobt,                                          JOHN WHYATT,
                                   24th October, 1951                                 Attorney General

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