ADVOKS GLOBAL · KENYA
Second-hand Motor Vehicles Purchase Tax Act
2. Interpretation
Edition: 2022-12-31 · In force
2. Interpretation
In this Act—"motor vehicle" means any mechanically propelled vehicle and includes a trailer, that is to say any vehicle designed to be drawn by a motor vehicle, but does not include—(a)vehicles running on a specially prepared way such as a railway or tramway or vehicles deriving their power from overhead electric power cables;(b)vehicles constructed as aircraft crash tenders, ambulances, hearses, mobile clinics, refuse disposal or street cleansing vehicles, self-propelled invalid chairs, tower wagons or travelling libraries;(c)tractors, including track-laying tractors, winches, pulleys, shovels, grabs, scrapers, dozers, log or pipe handlers, cranes, booms, drag-lines, hoes or similar appliances;(d)stone crushers, road rollers, compactors, graders, spreaders, scrapers, scarifiers, sweepers, sprayers, gritters, levellers, excavators, rooters, rippers, bull-dozers, trenchers, ditchers, mechanical shovels, concrete mixers, soil stabilisation mixers and pulverizers or dumpers;(e)trailers specially designed for attachment to or for conveyance of the tractors, vehicles and mobile machinery specified in paragraphs (c) and (d);(f)sidecars attached to motorcycles; or(g)any vehicles declared under the Traffic Act (Cap. 403) not to be motor vehicles for the purposes of that Act:Provided that, for the purposes of paragraph (c), "tractor" does not include a motive unit designed for use with a semi-trailer as an articulated vehicle;"Registrar of Motor Vehicles" means the person so appointed under section 3 of the Traffic Act (Cap. 403);"second-hand", in relation to a motor vehicle, means that the motor vehicle has already been registered under Part II of the Traffic Act (Cap. 403) or under the corresponding law of some other country.