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{
"id": 1257279,
"url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1257279/?format=api",
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"type": "speech",
"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": "Clause 23 has two Sections. The first one is to incentivise the area of manufacturing to include the word refining so that those particular sectors that deal with refining of pharmaceuticals within the manufacturing sector, get to benefit from this tax incentive. On Part (b), the Bill was proposing that the investment deduction allowances would not apply to businesses that are located in places which are outside Nairobi City and Mombasa County provided that the nature of their business necessitates them to be in those particular areas. We are now deleting that to allow any huge investments from any part of this country to enjoy this particular tax incentive without discriminating whether they are allowed to be there or not. If a company wants to go and invest in Kisii and do processing of bananas, being a banana growing region or potatoes in Molo, then they do not get to lose out on this particular incentive. Thank you, Hon. Chairlady."
}