ADVOKS GLOBAL · KENYA
Telecommunications Tax Act
2. Interpretation
Edition: 1980-08-01 · In force
2. Interpretation
(1)In this Act—“Corporation” means the Kenya Posts and Telecommunications Corporation established by the Telecommunications Act, or the Kenya External Telecommunications Company Limited;“hire” includes charges made by the Corporation in connection with the installation or maintenance of telecommunications apparatus, including the laying of cables and the provision of extension apparatus;“tax” means the telecommunications tax imposed by section 3(1);“Telecommunications Act” means the Kenya Posts and Telecommunications Corporation Act (Cap. 411);“telecommunications apparatus” means radio communication apparatus, telegraph apparatus and telephone apparatus as each of those expressions is defined in the Telecommunications Act;“telecommunications services” has the meaning assigned to it in the Telecommunications Act, and where any words used in that meaning are themselves further defined in that Act they shall bear the same meanings in this Act.(2)Where any telecommunications apparatus is hired by a person, that person shall, for the purposes of this Act, be deemed also to be the user thereof.