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            "content": "(Clause 54 deleted)"
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            "content": "(Clauses 55 and 56 agreed to)"
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            "type": "speech",
            "speaker_name": "Molo, UDA",
            "speaker_title": "Hon. Kuria Kimani",
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            "content": "The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor."
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            "content": "New Clause 42D"
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            "type": "speech",
            "speaker_name": "Molo, UDA",
            "speaker_title": "Hon. Kuria Kimani",
            "speaker": null,
            "content": "THAT, the Bill be amended by inserting the following New Clause immediately before Clause 43— Amendment of section"
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            "speaker": null,
            "content": "42D."
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            "content": "Section 2 of the Tax Procedures Act is amended by inserting the 2 of Cap. 469B following new definition in the proper alphabetical sequence- “certificate of origin” means an official document issued by a competent authority of the government of the source country which certifies that the goods being imported into Kenya were manufactured in that particular source country."
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            "content": "(The New Clause was read a First Time)"
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            "type": "speech",
            "speaker_name": "Hon. David Ochieng’",
            "speaker_title": "The Temporary Chairman",
            "speaker": null,
            "content": " Hon. Chairman, move Second Reading."
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            "speaker_name": "Molo, UDA",
            "speaker_title": "Hon. Kuria Kimani",
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            "content": " Hon. Temporary Chairman, I beg to move that the New Clause 42D be now read a Second Time. This clause seeks to define certificate of origin. This is meant to cure a mischief that happens. When some goods are being imported into the country, they are declared as raw materials. Then you realise that they are finished products. A good example is edible oils. Some unscrupulous business people have been importing edible oils as a finished product, but declaring it as semi-processed or raw material. This leads to a lot of leakage in terms of our revenue."
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