Has a permanent home in Kenya and was present on Kenya for any period in a particular year of income under consideration; or has no permanent home in Kenya but-
- was present in Kenya for a period or periods amounting to the aggregate to 183 days or more in that year of income; or
- was present in Kenya in that year of income and in each of the two preceding years of income for periods averaging to more than 122 days in each year of income;
GLOSSARY 16/08/2018
