On 28 July 2023, Kenya's Court of Appeal lifted the High Court order that suspended the implementation of the Finance Act 2023. As previously reported, the High Court temporarily suspended the implementation of the Finance Act 2023 shortly after it was enacted on constitutional grounds, with the suspension subsequently extended on 10 July 2023. As a result of the Court of Appeal's decision to lift the order, the measures of the Finance Act 2023 generally take effect immediately. However, res…