A Bill for an Act of parliament to amend the laws relating to various taxes and duties; and for matters incidental thereto

Enacted by the Parliament of Kenya, as follows-

PART 1 – PRELIMINARY

1. This Act may be cited as the Finance Act, 2023, and shall come into operation or be deemed to have come into operation as follows-
2. On the 1st September, 2023, sections 10, 24(b)(xii), 47, 51, 60, 62 and 72;
3. On the 1st January, 2024, sections 5(c), 6, 10, 12, 14, 19, 23, 24(a), 24(b)(iii), 24(b)(v), 24(b)(vi), 24(b)(viii), 24(b)(ix), 24(b)(xi), and 25; and
4. All other sections, on the 1st July, 2023