Stamp Duty Act CAP 480▤
Power to amend Schedule
(1) The Cabinet Secretary may, by order published in the Gazette, amend the Schedule. (2) Every order made under this section shal…
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122 results · Stamp Duty Act CAP 480
Stamp Duty Act CAP 480▤
Regulations
The Cabinet Secretary may make regulations as may appear to him to be necessary or expedient for the proper carrying out of the in…
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Stamp Duty Act CAP 480▤
Expenses
There shall be defrayed out of moneys provided by Parliament administrative expenses incurred by the Cabinet Secretary or by any o…
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Stamp Duty Act CAP 480▤
Exemptions from stamp duty
(1) There shall be exempt from stamp duty under this Act— (a) an instrument executed by or on behalf of or in favour of the Govern…
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Stamp Duty Act CAP 480▤
Power to reward informers
The Senior Collector of Stamp Duties may reward any person who informs a collector of an offence under this Act or assists in the…
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Stamp Duty Act CAP 480▤
Search
(1) If it appears to a magistrate upon the oath of any person that there is reason to believe that there are or may be upon or in…
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Stamp Duty Act CAP 480▤
Liability in the case of corporate bodies and firms
(1) Where any obligation or liability is under the provisions of this Act imposed upon a corporate body and the obligation or liab…
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Stamp Duty Act CAP 480▤
Penalty for frauds in relation to stamp duties
(1) Any person who practises or is concerned in any fraudulent act, contrivance or device, not specially provided for by any writt…
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Stamp Duty Act CAP 480▤
Penalty for postdating bills and for other devices to defraud the revenue
Any person who - (a) with intent to defraud the Government of duty, draws, makes or issues a bill of exchange or promissory note,…
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Stamp Duty Act CAP 480▤
Penalty for not drawing full number of bills or marine policies purporting to be in sets
Any person drawing or executing a bill of exchange or a policy of marine insurance purporting to be drawn or executed in a set of…
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Stamp Duty Act CAP 480▤
Collector may administer oaths
A Collector may administer any oath or affirmation which may be necessary for the purposes of this Act.
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Stamp Duty Act CAP 480▤
Responsibility for loss of or damage to instrument
(1) If any instrument sent to a collector under subsection (3) of section 19 is lost, destroyed or damaged during transmission, th…
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Stamp Duty Act CAP 480▤
Penalty for enrolling, etc., instrument not duly stamped
If any person, whose office it is to enrol, register or enter in or upon any rolls, books or records any instrument chargeable wit…
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Stamp Duty Act CAP 480▤
Registers, books, etc., to be open to inspection
Any officer or servant of a public body having in his custody any registers, books, records, papers, documents or proceedings, the…
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Stamp Duty Act CAP 480▤
Power to exempt instruments
(1) The Cabinet Secretary may on the recommendation of the Cabinet Secretary for the time being responsible for matters relating t…
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Stamp Duty Act CAP 480▤
Compounding duty on cheques
(1) The Senior Collector of Stamp Duties may enter into an agreement with any banker for the composition of the stamp duty on unst…
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Stamp Duty Act CAP 480▤
Conditions and agreements as to duty void
Any condition of sale framed with the view to precluding objection or requisition upon the ground of absence or insufficiency of s…
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Stamp Duty Act CAP 480▤
As to discontinuance of dies
(1) Whenever the Senior Collector of Stamp Duties determines to discontinue the use of any die and provides a new die to be used i…
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Stamp Duty Act CAP 480▤
Allowance for stamps not required for use
Where a person is possessed of a stamp or stamps which have not been spoiled or rendered unfit or useless for the purpose intended…
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Stamp Duty Act CAP 480▤
Allowance for spoiled or misused stamps, how to be made
In any case in which allowance is made for spoiled or misused stamps, the collector may give in lieu thereof— (a) other stamps of…
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Stamp Duty Act CAP 480▤
Allowance for misused stamps
Where a person has inadvertently used for an instrument liable to duty a stamp of sufficient amount but of improper description, o…
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Stamp Duty Act CAP 480▤
Conditions upon which applications under section 98 shall be granted
No application for relief under section 98 shall be granted— (a) unless the application is made within ninety days after the stamp…
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Stamp Duty Act CAP 480▤
Allowance for spoiled stamps
Subject to the provisions of section 99, and of any regulations made under this Act, and to the production of such evidence by sta…
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Stamp Duty Act CAP 480▤
Exemption of building societies’ documents from stamp duty
Notwithstanding anything contained in this Act, no rules of a building society registered under the Building Societies Act (Cap. 4…
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