{"id":604796,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/604796/?format=json","text_counter":508,"type":"speech","speaker_name":"Hon. Gaichuhie","speaker_title":"","speaker":{"id":17,"legal_name":"Nelson Ributhi Gaichuhie","slug":"nelson-gaichuhie"},"content":"(a) in sub-clause (1), paragraph (a)— (i) by inserting the word “knowingly” immediately after the words “if that person” ; (ii) by inserting the word “knowingly” immediately after the words “material particular or” (b) deleting sub-clause (6). The import of this is to clarify that a taxpayer can be penalized if he or she knowingly makes false statements or omissions to the authorized officer. Where we are proposing to delete sub-clause (6) we have also decided to drop that amendment. So, we are only carrying the first amendment of that Clause 84, that is, Clause 84, sub-clause (1), paragraph (a). We are dropping (b) which states, “deleting sub-clause (6)”. I hope that is clear."}