Stamp Duty Act CAP 480▤
Principal instrument how to be ascertained
The parties may determine for themselves which of several instruments shall be deemed to be the principal instrument and may pay t…
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122 results · Stamp Duty Act CAP 480
Stamp Duty Act CAP 480▤
As to sale of an annuity or right not before in existence
(1) Where upon the sale of any annuity or other right not before in existence the annuity or other right is not created by actual…
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Stamp Duty Act CAP 480▤
Certain contracts to be chargeable as conveyances on sale
(1) Any agreement or memorandum of an agreement for the sale of any estate or interest in any property (except lands, tenements or…
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Stamp Duty Act CAP 480▤
Direction as to duty in certain cases of conveyances, mortgages and settlements
(1) Where property contracted to be sold for one consideration for the whole is conveyed to the purchaser in separate parts or par…
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Stamp Duty Act CAP 480▤
How conveyance in consideration of a debt, etc., to be charged
Where any property is conveyed to any person in consideration, wholly or in part, of any debt due to him, or subject either certai…
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Stamp Duty Act CAP 480▤
Conveyance on sale with further covenant
A conveyance on sale made for any consideration in respect whereof it is chargeable with ad valorem duty, and in further considera…
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Stamp Duty Act CAP 480▤
How consideration consisting of periodical payments to be charged
(1) Where the consideration, or any part of the consideration, for a conveyance on sale consists of money payable periodically for…
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Stamp Duty Act CAP 480▤
How ad valorem duty is to be calculated in respect of stock and securities
(1) Where the consideration, or any part of the consideration, for a conveyance on sale consists of any stock or marketable securi…
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Stamp Duty Act CAP 480▤
Meaning of "conveyance on sale"
(1) For the purposes of this Act, "conveyance on sale" includes— (a) an instrument, and a decree or order of a court, whereby any…
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Stamp Duty Act CAP 480▤
Extension of provisions as to contract notes to sale or purchase of options
(1) The provisions of this Act as to contract notes shall apply to any contract under which an option is given or taken to purchas…
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Stamp Duty Act CAP 480▤
Obligation to execute contract notes
(1) Any person who effects any sale or purchase of any stock or marketable security as a broker or agent, and any person who by wa…
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Stamp Duty Act CAP 480▤
Provision as to contract notes
(1) For the purposes of this Act, "contract note" means the note sent by a broker or agent to his principal, or by any person who…
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Stamp Duty Act CAP 480▤
Charge of duty on capital of companies
A statement of the amount which is to form the nominal share capital of any company to be registered with limited liability shall…
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Stamp Duty Act CAP 480▤
One bill only of a set need be stamped
Where a bill of exchange is drawn in a set according to the custom of merchants, and one of the set is duly stamped, the other or…
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Stamp Duty Act CAP 480▤
Penalty for issuing, etc., any unstamped bill or note
(1) Every person who issues, endorses, transfers, negotiates, presents for payment or pays a bill of exchange or promissory note l…
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Stamp Duty Act CAP 480▤
As to bills and notes purporting to be drawn abroad
A bill of exchange or promissory note which purports to be drawn or made out of Kenya shall, for the purpose of determining the mo…
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Stamp Duty Act CAP 480▤
Provisions as to stamping foreign bills and notes
(1) A person into whose hands a bill of exchange or promissory note drawn or made out of Kenya comes into Kenya before it is stamp…
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Stamp Duty Act CAP 480▤
Meaning of "promissory note"
(1) For the purposes of this Act, "promissory note" includes any document or writing containing a promise to pay any sum of money.…
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Stamp Duty Act CAP 480▤
Meaning of "bill of exchange"
For the purposes of this Act, "bill of exchange" includes draft, order, cheque and letter of credit, and any other document or wri…
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Stamp Duty Act CAP 480▤
Certain mortgages of stock to be chargeable as agreements
(1) Every instrument under hand only (not being a promissory note or bill of exchange) given upon the occasion of a deposit of any…
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Stamp Duty Act CAP 480▤
Recovery of duty and penalties
(1) All duties, penalties and other sums required to be paid by way of or in connexion with stamp duty under this Act or any other…
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Stamp Duty Act CAP 480▤
Stamp where value of subject-matter is indeterminate
Where the amount or value of the subject-matter of any instrument chargeable with ad valorem duty cannot be, or (in the case of an…
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Stamp Duty Act CAP 480▤
Instruments reserving interest
Where interest or Islamic finance return is expressly made payable by the terms of an instrument, the instrument shall not be char…
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Stamp Duty Act CAP 480▤
Penalty for evasion of duty by splitting
Any person executing an instrument in contravention of the provisions of section 25 shall be guilty of an offence and liable to a…
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