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{
    "id": 689402,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/689402/?format=api",
    "text_counter": 515,
    "type": "speech",
    "speaker_name": "Hon. Langat",
    "speaker_title": "",
    "speaker": {
        "id": 384,
        "legal_name": "Benjamin Kipkirui Langat",
        "slug": "benjamin-langat"
    },
    "content": "(b) by deleting subsection (7) and substituting therefor with the following new subsection – “(7) The Commissioner may, upon an application under subsection (6) or on the Commissioner’s own motion and with the approval of the Cabinet Secretary, remit, in whole or in part, any penalty or interest payable by a person except a penalty imposed under section 85, Provided that the remission of interest is by reason of – (a) uncertainty as to any question of law or fact; (b) consideration of hardship or equity; or (c) impossibility or undue difficulty or expense, of recovery of tax. Amendment of 39C. The Second Schedule to the Tax Procedures Act, 2015 is the Second amended – Schedule to No. 29 of 2015. (a) in paragraph 2 by deleting the words “section 51 A (a)” and substituting therefor the words “sections 35 (6B), 37 (6) and 51A (a)”; (b) in paragraph 3 by deleting the words “section 56” and substituting therefor the words “sections 55 and 56”."
}