Section 88 of Stamp Duty Act CAP 480: Obligation to give receipt in certain cases, and penalty for offences in relation to receipts

Where any money which may become due or payable upon a policy of life insurance, or upon a security, not being a marketable security, is settled or agreed to be settled, the instrument whereby the...

An instrument chargeable with ad valorem duty as a settlement in respect of any money, stock or security shall not be charged with any further duty by reason of containing provision for the payment or...

Where a settlement is made in pursuance of a previous agreement upon which ad valorem settlement duty exceeding twenty shillings has been paid in respect of any property, the settlement shall not be...

If a share warrant, or any instrument to bearer issued by or on behalf of any company or body of persons formed or established in Kenya and having the same effect as a share warrant, or any stock...

For the purposes of this Act, "stock certificate to bearer" includes a stock certificate to bearer issued after the commencement of this Act under the Companies Act (Cap. 486) or any other written law...

(1) Where the holder of a stock certificate to bearer or an instrument to bearer chargeable as a stock certificate to bearer has been entered on the register of a local authority, or any corporation...

(1) If in connexion with a scheme for the reconstruction of a company or companies or the amalgamation of any companies it is shown to the satisfaction of a collector that there exist the following...

(1) Stamp duty under the heading Conveyance or Transfer on sale in the Schedule shall not be chargeable on an instrument to which this section applies. (2) No instrument to which this section applies...

(1) This section applies only to real estate investments trusts authorized under the Capital Markets Act (Cap. 485A), in respect of which it is shown to the collector — (a) that the effect thereof is...

(1) A Sukuk arrangement shall be exempt from stamp duty where the arrangement requires the transfer of title in an asset if— (a) at the beginning of the arrangement, the title shall be transferred...

Notwithstanding anything contained in this Act, no rules of a building society registered under the Building Societies Act (Cap. 489) (hereinafter referred to as a building society), nor any copy...

Subject to the provisions of section 99, and of any regulations made under this Act, and to the production of such evidence by statutory declaration or otherwise as the collector may require,...

No application for relief under section 98 shall be granted— (a) unless the application is made within ninety days after the stamp has been spoiled or become useless or, in the case of an executed...

Where a person has inadvertently used for an instrument liable to duty a stamp of sufficient amount but of improper description, or a stamp of greater value than was necessary, or has inadvertently...