{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kenya-order-1977",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kenya-order-1977.json",
  "id": "uksi/1977/1299",
  "title": "The Double Taxation Relief (Taxes on Income) (Kenya) Order 1977",
  "short_title": "Double Taxation Relief (Taxes on Income) (Kenya) 1977",
  "long_title": "The Agreement (as amended by the Protocol) with Kenya scheduled to this Order contains a number of provisions similar to those included in the previous Arrangement which was made in 1952 and terminated by Kenya with effect from 6 April 1973. The most important are those relating to the taxation of shipping and air transport profits, certain trading profits not arising through a permanent establishment and earnings from employment. Where income continues to be taxable in both countries credit will, as in the earlier Arrangement, be given by the country of the taxpayer's residence for the tax payable in the country of origin of the income. Under the new Agreement the United Kingdom will also give credit for tax spared under certain provisions of Kenyan law.",
  "citation": "S.I. 1977/1299",
  "type": "uksi",
  "year": "1977",
  "number": "1299",
  "version": "current",
  "date": "1977-07-29",
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    {
      "path": "introduction",
      "kind": "introduction",
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      "heading": "Introductory text",
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    },
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      "heading": "Signature",
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    },
    {
      "path": "schedule/part/I",
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      "number": "I",
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      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kenya-order-1977/schedule/part-I",
      "extent": null,
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    {
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      "number": "II",
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      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kenya-order-1977/schedule/part-II",
      "extent": null,
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      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kenya-order-1977/note",
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      "date": "1977-08-09",
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      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kenya-order-1977/pdf/uksi_19771299_en.pdf",
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  "instruments_made_under_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kenya-order-1977/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1977/1299",
    "retrieved_at": "2026-10-29T19:51:57.958894+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}