ADVOKS GLOBAL · KENYA
Estate Duty Act
2. Interpretation
Edition: 1991-12-27 · In force
2. Interpretation
(1)In this Act, except where the context otherwise requires—"administrator" means the executor of the will, or the administrator of the estate, of a deceased person, and includes any person who takes possession of or intermeddles with the property of a deceased person or any part thereof;"child" includes an adopted child, and, in relation to his mother, an illegitimate child;"Commissioner" means the Estate Duty Commissioner appointed under section 3 of this Act;"disposition" means any act which affects the right to the beneficial enjoyment of property;"estate duty" means the duty imposed by section 7 of this Act;"relative" means a husband, wife, grandparent, parent, child, grandchild, brother, sister, nephew or niece, and includes relatives of the half blood and any person who is married to any of the foregoing, or who has been married to any of the foregoing and has not since remarried;"representation" means probate, letters of administration or any instrument (other than a will) appointing a person the executor, administrator or other representative of a deceased person, or empowering him to administer any of his assets, or authenticating any such appointment;"trust" and "trustee" include respectively a wakf and any person who, whether alone or jointly with another, is in control of any property the subject of a wakf or is in receipt of any income therefrom.(2)Any reference in this Act to the receipt of income from any property shall be deemed to include the use and enjoyment of that property either alone or jointly with any other person, and income shall be deemed to have been received by a person if it is paid for his benefit or at his direction.(3)For the purposes of this Act, a person shall be deemed competent to dispose of property if he had such an estate or interest therein or such general power as would, if he were sui juris, enable him to dispose of the property, includ-ing a tenant in tail whether in possession or not; and "general power" includes every power or authority enabling the donee or other holder thereof to appoint or dispose of property as he thinks fit, whether exercisable by instrument inter vivos or by will, or both, but does not include any power exercisable in a fiduciary capacity under a disposition not made by himself, or exercisable as tenant for life under the Settled Land Act, 1882, of the United Kingdom or as mortgagee.