Estate Duty (Abolition) Act
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LAWS OF KENYA THE ESTATE DUTY (ABOLITION) ACT NO. 10 OF 1982 Revised and published by the National Council for Law Reporting with the authority of the Attorney-General as gazetted by the Government Printer www.kenyalaw.org Kenya Estate Duty (Abolition) Act Act No. 10 of 1982 Legislation as at 28 June 1982 By Kenya Law and Laws.Africa. Share widely and freely. www.kenyalaw.org | [email protected] FRBR URI: /akn/ke/act/1982/10/eng@1982-06-28 There is no copyright on the legislative content of this document. This PDF copy is licensed under a Creative Commons Attribution NonCommercial ShareAlike 4.0 License (CC BY-NC- SA 4.0). This license enables reusers to distribute, remix, adapt, and build upon the material in any medium or format for noncommercial purposes only, and only so long as attribution is given to the creator. If you remix, adapt, or build upon the material, you must license the modified material under identical terms. CC BY-NC-SA includes the following elements: • BY: credit must be given to the creator. • NC: Only noncommercial uses of the work are permitted. • SA: Adaptations must be shared under the same terms. Share widely and freely. the creator. • NC: Only noncommercial uses of the work are permitted. • SA: Adaptations must be shared under the same terms. Share widely and freely. Estate Duty (Abolition) Act (Act No. 10 of 1982) Contents 1. Short title and construction ........................................................................................................................................................................ 1 2. Abolition of estate duty ............................................................................................................................................................................... 1 Estate Duty (Abolition) Act (Act No. 10 of 1982) Kenya ESTATE DUTY (ABOLITION) ACT NO. 10 OF 1982 Published in Kenya Gazette Vol. LXXXIV—No. 27 on 28 June 1982 Assented to on 25 June 1982 Commenced on 28 June 1982 An Act of Parliament to abolish the imposition of estate duty 1. Short title and construction This Act may be cited as the Estate Duty (Abolition) Act, 1982, and shall be read as one with the Estate Duty Act (Cap. 483). 2. Abolition of estate duty Nothwithstanding the provisions of the Estate Duty Act (Cap. 483), no estate duty shall be levied or paid on property which passes on the death of any person dying on or after 1st January, 1982. 1
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