Paragraph 4

The income of all the institutions listed in paragraph 4 which the Tea Board of Kenya, Pyrethrum Board of Kenya, Sisal Board of Kenya, Kenya Dairy Board, among others.

Paragraph 7

Profits or gains of the Agricultural Society of Kenya

Paragraph 9

Interest on any tax reserve certificates which may be issued by authority of the Government

Paragraph 18

Any payment in respect of disturbance made to  was employees in the public service of any of those governments or of the Community

Paragraph 25

The emoluments of any officer of the Desert Locust Survey who is not resident in Kenya.

Paragraph 28

Any education grant paid by the Government of the United Kingdom under any agreement between that Government and the Government of Kenya.

Paragraph 29

The income received by way of remuneration under any contract which was entered into consequent upon financial assistance being received from the International Co-operation Administration

Paragraph 30

The income received by virtue of their employment by citizens of the United States of America who are employed by the Department of Agriculture of the United States of America on research work in co-operation with Government.

Paragraph 31

Gains or profits resultant from any reward paid by the United Kingdom Atomic Energy Authority for the discovery of uranium ore in Kenya

Paragraph 32

All income of any non-resident person not having a permanent establishment in Kenya and which consists of interest or management and professional fees paid by the Tana River Development Company Limited or its successors in title

Paragraph 33

Such part of the income of the East African Power and Lighting Company

Paragraph 34

The income of the General Superintendence Company Limited

Paragraph 36

Exemption of CGT on gains made by an individual from : - shares in the stock or funds of the Government, the High Commission or the Authority established under the Organization or the Community; shares of a local authority; and land which has been adjudicated under the Land Consolidation Act or the Land Adjudication Act when the title to that land has been registered under the Registered Land Act and transferred for the first time.

Paragraph 40

Interest earned on contributions paid into the Deposit Protection Fund

Paragraph 41

Interest paid on loans granted by the Local Government Loans Authority

Paragraph 46

Dividends received by a registered venture capital company, special economic zone enterprises, developers and operators licensed under the Special Economic zones Act

Paragraph 47

Gains arising from trade in shares of a venture company earned by a registered venture capital company

Paragraph 52

Interest income generated from cash flows passed to the investor in the form of asset-backed securities.

Paragraph 55

Dividends paid by Special Economic Zone Enterprise, developers or operators to any non-resident person

Paragraph 56

Compensating tax accruing to a power producer under a power purchase agreement.

The whole of Part II (securities, the interest on which is exempt from tax) of the First Schedule.