ADVOKS GLOBAL · KENYA
Estate Duty Act
19. Allowance in respect of duties paid in other countries
Edition: 1991-12-27 · In force
19. Allowance in respect of duties paid in other countries
(1)Where property is situated in any country to which this subsection applies, and by reason of the death of any person duty or tax is payable in respect of such property both in that country and in Kenya, the Commissioner shall allow a sum equal to the amount of the duty or tax payable in that country in respect of that property to be deducted from the estate duty payable in respect of that property under this Act.(2)Where property is situated in any country to which subsection (1) of this section does not apply, and by reason of the death of any person duty is payable in respect of such property both in that country and in Kenya, the Commissioner shall allow a sum equal to the amount of the duty payable in that country in respect of that property to be deducted from the value of the property liable to estate duty under this Act.(3)The Commissioner may, before making any allowance under this section, require to be satisfied that the duty in respect of which the deduction is claimed has been paid.(4)Subsection (1) of this section applies to those countries the laws of which, in the opinion of the Minister, contain provisions substantially similar to those of that subsection, and which are declared by the Minister, by notice in the Gazette, to be countries to which that subsection applies.