On the 14th of June 2001, the Minister for Finance in Kenya tabled the 2001/2002 budget to the National assembly. The house will devote most of the time between now and the end of the year debating the Governments economic policy as outlined in the budget speech and budget implementing legislation, specifically the Finance Bill (Tax and Miscellaneous proposals and the Appropriations Bill. This year, the minister also presented the Banking Act amendment Bill with the budget. The purpose of this guide, produced by the Institute of Economic Affairs, is to help members in the budget debate