Stamp Duty Act CAP 480▤
Continuation clause in policy of marine insurance
(1) A stamp duty of five shillings shall be charged on a policy of marine insurance containing a continuation clause, in addition…
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122 results · Stamp Duty Act CAP 480
Stamp Duty Act CAP 480▤
Meaning of "policy of marine insurance"
(1) For the purposes of this Act, "policy of marine insurance" means a policy within the meaning of the Marine Insurance Act (Cap.…
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Stamp Duty Act CAP 480▤
Meaning of "policy of insurance"
For the purposes of this Act, "policy of insurance" includes any writing whereby a contract of insurance is made or agreed to be m…
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Stamp Duty Act CAP 480▤
Partitions
(1) Every instrument and every decree or order of any court, whereby the co-owners of any property divide or agree to divide such…
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Stamp Duty Act CAP 480▤
Security for future advances how to be charged
(1) A security for the payment or repayment of money to be lent, advanced or paid, or which may become due upon an account current…
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Stamp Duty Act CAP 480▤
Direction as to duty in certain cases
(1) A security for the transfer or re-transfer of any stock shall be charged with the same duty as a similar security for a sum of…
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Stamp Duty Act CAP 480▤
Islamic property finance arrangement
In any mortgage under which— (a) a financial institution provides an Islamic finance arrangement that enables a person to own prop…
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Stamp Duty Act CAP 480▤
Meaning of "mortgage" and "equitable mortgage" and provisions in relation to equitable mortgages
(1) For the purposes of this Act, "mortgage" means a legal charge or security by way of mortgage for the payment of any definite o…
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Stamp Duty Act CAP 480▤
Meaning of marketable security transferable on delivery and instrument to bearer
An instrument used for the purpose of assigning, transferring or in any manner negotiating the right to any marketable security, s…
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Stamp Duty Act CAP 480▤
Foreign or Commonwealth securities may be stamped without penalty
A collector may at any time, without reference to the date thereof, allow a foreign security or Commonwealth government security t…
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Stamp Duty Act CAP 480▤
Penalty on issuing, etc., security not duly stamped
Every person who in Kenya makes, issues, assigns, transfers, negotiates or offers for subscription any foreign security or Commonw…
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Stamp Duty Act CAP 480▤
Meaning of marketable securities for charge of duty and foreign and Commonwealth share certificate
Marketable securities for the purpose of the charge of duty thereon, whether or not transferable by delivery, include— (a) a marke…
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Stamp Duty Act CAP 480▤
Licences
(1) Every licence relating to immovable property shall for the purposes of this Act be deemed to be a lease by the grantor of the…
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Stamp Duty Act CAP 480▤
Duty where consideration cannot be fixed with accuracy
Where, in the opinion of the Collector, the amount of the consideration for a lease cannot be ascertained with reasonable accuracy…
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Stamp Duty Act CAP 480▤
Duty on leases granted for inadequate consideration
A lease granted for a consideration which in the opinion of the Collector is inadequate, unless it is a lease granted by the Gover…
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Stamp Duty Act CAP 480▤
Directions as to duty on instruments increasing rent and on certain leases
(1) An instrument, whereby the rent reserved by any other instrument chargeable with duty and duly stamped as a lease is increased…
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Stamp Duty Act CAP 480▤
Leases, how to be charged in respect of produce, etc.
(1) Where the consideration, or any part of the consideration, for which a lease is granted or agreed to be granted, consists of a…
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Stamp Duty Act CAP 480▤
Duty on leases granted in perpetuity
A lease granted in perpetuity shall be charged with ad valorem stamp duty as if it were a conveyance on sale, and the duty shall b…
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Stamp Duty Act CAP 480▤
Duty on leases in other cases
A lease shall, so far as the consideration therefor consists of any premium or other consideration whatsoever other than rent, mov…
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Stamp Duty Act CAP 480▤
Duty on leases where consideration consists of rent
Every lease shall, so far as the consideration therefor consists of rent, whether reserved as a yearly rent or otherwise, be charg…
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Stamp Duty Act CAP 480▤
Agreements to be charged as leases
(1) An agreement for a lease, or in respect of any letting, shall be charged with the same duty as if it were an actual lease made…
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Stamp Duty Act CAP 480▤
Provision as to duplicates and counterparts
The duplicate or counterpart of an instrument chargeable with duty shall not be deemed to be duly stamped unless it is stamped as…
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Stamp Duty Act CAP 480▤
What is to be deemed a conveyance on any occasion not being a sale or mortgage
Every instrument, and every decree or order of any court, whereby any property on any occasion, except a sale or mortgage, is tran…
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Stamp Duty Act CAP 480▤
Duty on gifts inter vivos
(1) Any conveyance or transfer operating as a voluntary disposition inter vivos shall be chargeable with stamp duty as if it were…
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