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Section 51

Indemnification of representative

A person responsible under this Act for the payment of tax on behalf of that other person may retain out of money coming to his hands on behalf of that other person so much thereof as is sufficient to pay the tax, and that person is hereby indemnified against any claim whatsoever for all payments so made by him.

51A - Returns, records, etc to be in official languages Repealed by Finance Act, 2016Effective 9th June 2016      Deleted by TPA 2Sch para 2 

(1) For the purposes of this Act - 
(a) any return, record or other document required to be kept or produced shall be in either of the official languages; 
(b) the unit of currency in any such return, record or other document shall be the Kenya shilling
(2) In subsection (1) (a), the expression “official languages” shall have the meaning assigned to it in Article 7 of the Constitution.
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