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Petroleum Development Fund Act, 1991 🇰🇪

Kenya

Table of Contents

REPUBLIC OF KENYA

Petroleum Development Fund Act, 1991

Act 4 of 1991

  • Assented to on 23 May 1991
  • Commenced on 31 May 1991
  • [This is the version of this document from 31 May 1991.]
An Act of Parliament to provide for the establishment of a Petroleum Development Fund and the imposition of a petroleum development levy and for connected purposes.

1. Short title and commencement

This Act may be cited as the Petroleum Development Fund Act, 1991 and shall be deemed to have come into operation on the 1st September, 1990.[Act No. 14 of 1991, Sch.]

2. Interpretation

In this Act, unless the context otherwise requires-"Commissioner" means -(a)the Commissioner-General appointed under section 11(1) of the Kenya Revenue Authority Act (Cap. 469); or(b)with respect to powers or functions that have been delegated under section 11(4) of the Kenya Revenue Authority Act (Cap. 469) to another Commissioner, that other Commissioner."financial year" means the period of twelve months ending on the 30th June in each year;"…

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