Kenya | Supreme Court sets aside Court of Appeal’s finding that the Finance Act 2023 is unconstitutional
On Tuesday, 29th October 2024, Kenya’s Supreme Court
overturned the lower court's decision that had declared the Finance Act 2023
unconstitutional. Consequently, the Finance Act 2023 remains lawful and in full
effect. The Act introduced the Post-Retirement Medical Fund Relief as well as
two additional tax bands for high-income earners.
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