ADVOKS GLOBAL · KENYA
Income Tax Act
21. Members’ clubs and trade associations
Edition: 2026-07-01 · In force
21. Members’ clubs and trade associations
(1)A body of persons which carries on the activities of a members’ club or trade association shall be deemed to be carrying on a business and the gross receipts on revenue account (excluding joining fees, welfare contributions and subscriptions) shall be deemed to be income from a business.(3)In this section–"member" means–(a)in relation to a members’ club, a person who, while he is a member, is entitled to an interest in all the assets of such club in the event of its liquidation;(b)in relation to a trade association, a person who is entitled to vote at a general meeting of such trade association;"members’ club" means a club or similar institution all the assets of which are owned by or held in trust for the members thereof;"gross investment receipts" deleted by Act No. 9 of 2025, s. 16.