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{
    "id": 1080218,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1080218/?format=api",
    "text_counter": 367,
    "type": "speech",
    "speaker_name": "Homa Bay CWR, ODM",
    "speaker_title": "Hon. (Ms.) Gladys Wanga",
    "speaker": {
        "id": 590,
        "legal_name": "Gladys Atieno Nyasuna",
        "slug": "gladys-atieno-nyasuna"
    },
    "content": "Amendment of 4A. The Income Tax Act is amended in section 11 by inserting the following section 11 of Cap. new subsection immediately after subsection (3)- 470 (3A) In the case of a registered trust, sub-section (3) shall only apply to- (a) any amount that is paid out of the trust income on behalf of any beneficiary and is used exclusively for the purpose of education, medical treatment or early adulthood housing; (b) income paid to any beneficiary which is collectively below ten million shillings in the year of income; (c) such other amount as the Commissioner may prescribe from time to time and at such rate as prescribed in paragraph 5 of the Third Schedule."
}