THE INCOME TAX (PRESCRIBED DWELLING-HOUSE) RULES
L.N..8/1974 L.N.266/1986Dated the 12th June, 2008 AMOS KIMUNYA Minister for Finance
1. These Rules may be cited as the Income Tax (Prescribed
Dwelling-House) Rules.
Cap.226
2. For the purposes of paragraph 5(1)(b) of the Second Schedule to the Act the conditions with which a dwelling-house shall conform in order to be a prescribed dwelling-house shall be that the dwelling-house is certified by a Labour Officer, as defined in section 2 of the Employment Act, as having been provided under section 9 of that Act.
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Cap.226
2. For the purposes of paragraph 5(1)(b) of the Second Schedule to the Act the conditions with which a dwelling-house shall conform in order to be a prescribed dwelling-house shall be that the dwelling-house is certified by a Labour Officer, as defined in section 2 of the Employment Act, as having been provided under section 9 of that Act.
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