PART II

3-  Charge of tax.
4-  Income from businesses.
   4A- Income from business where foreign exchange gain or loss is realized.
   4B- Export processing zone enterprise.
5-  Income from employment etc.
6-  Income from the use of property.
7-  Income from dividends.
    7A- Dividend tax account.
8-  Income from pensions.
9-  Income of certain non-resident persons deemed derived from Kenya.
10-  Income from management or professional fees, royalties, interest andrents.
11-  Trust income, etc. deemed income of trustee, beneficiary, etc.
12-  Imposition of instalment tax.
    12A: Imposition of advance tax.
    12B: Imposition of fringe benefit tax.