The income, other than income from investments, of an amateur sporting association.

The income of any county government

The income of an institution, body of persons or irrevocable trust, of a public character established solely for the purposes of the relief of the poverty or distress of the public, or for the advancement of religion or education

The income of any registered pension scheme.

The income of any registered trust scheme.

The income of any registered pension fund.

The income of a registered provident fund.

The income from the investment of an annuity fund, as defined in section 19 of this Act, of an insurance company.

Pensions or gratuities granted in respect of wounds or disabilities caused in war and suffered by the recipients of such pensions or gratuities.

That part of the income of any officer of the Government or of the Community accrued in or derived from Kenya which consists of foreign allowances paid to such officer from public...