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"id": 1004472,
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"type": "speech",
"speaker_name": "Kipkelion East, JP",
"speaker_title": "Hon. Joseph Limo",
"speaker": {
"id": 1915,
"legal_name": "Joseph Kirui Limo",
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"content": " Hon. Temporary Deputy Chairman, I beg to move: THAT, the Bill be amended by inserting the following new clause immediately after Clause 10- Amendment of section 68 of No. 35 of 2013. 10A. Section 68 of the Value Added Tax Act, 2013 is amended by inserting the following new sub-section immediately after subsection (2)— (2A) Notwithstanding the repeal of paragraph 102 of the First Schedule, the exemption of goods imported or purchased locally for direct and exclusive use in the implementation of projects under a special operating framework arrangement with the Government, shall continue for existing projects for the remaining period of the agreement. This amendment is intended to save the Value Added Tax (VAT) exemption under Paragraph 102 that was available for existing projects under the special operating framework arrangement with the Government. This is in line with the fact that Paragraph 102 was deleted in the tax law. However, there are certain projects which are already running and, therefore, this amendment is intended to save those who are already in that arrangement."
}