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{
    "id": 235084,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/235084/?format=api",
    "text_counter": 227,
    "type": "speech",
    "speaker_name": "Mr. Kimunya",
    "speaker_title": "The Minister for Finance",
    "speaker": {
        "id": 174,
        "legal_name": "Amos Muhinga Kimunya",
        "slug": "amos-kimunya"
    },
    "content": " Mr. Temporary Deputy Chairman, Sir, I beg to move:- THAT, Clause 11 of the Bill be amended by deleting subclause (c) and substituting therefor the following new subclause:- (c) in paragraph 17:- (i) by inserting the following new sub-paragraph immediately after sub-paragraph (d):- (e) entertainment performed wholly by artistes who are resident in Kenya; (ii) by re-numbering the existing paragraph as sub-paragraph (1) and inserting a new sub-paragraph as follows:- (2) For the purposes of this paragraph, \"resident\" means a person who:- (a) has a permanent home in Kenya; or (b) has no permanent home in Kenya, but- (A) is present in Kenya for a period or periods amounting, in the aggregate, to 183 days or more in each calendar year; or (B) was present in Kenya in the calendar year of the performance and in each of the two immediately preceding calendar years, for periods amounting, in the aggregate, to more that 122 days in each calendar year. Within within the Finance Bill of 2006, we did insert a new paragraph, 17, the Third Schedule to the VAT Act to make entertainment performed by our wholly local resident artistes exempt. The import of this was to promote our youth. What has happened is that we did not define who is a local artiste, and this amendment is actually to define who is a local artiste."
}