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{
    "id": 235147,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/235147/?format=api",
    "text_counter": 290,
    "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 26 be amended by deleting subclause (b) and substituting therefor the following new subclause- (b) in subsection (3)- (i) by deleting the words \"consultancy, agency or contractual fee\" appearing in paragraph (f) and substituting therefor the words \"management or professional fee\"; (ii) by adding a new paragraph immediately after paragraph (g) as follows- (h) rental payments in respect of assets leased under a finance lease as defined in the Income Tax (Leasing) Rules, 2002. Mr. Temporary Deputy Chairman, Sir, these amendments basically seek to align the amendment in Rule 2 of the Income Tax (Leasing) Rules with the parent law under Section 35 of the Income Tax Act. This is a straightforward amendment that seeks to harmonise the rules and the tax and, therefore, we should not have an issue on it. May I also express my shock at the fact that I am not even sure about the fate of Clause 19 right now. However, let us go through this particular one."
}