ADVOKS GLOBAL · KENYA
Estate Duty Act
23. Aggregation of property
Edition: 1991-12-27 · In force
23. Aggregation of property
For determining the rate of estate duty to be paid, all property liable for estate duty on the death of any person shall be aggregated to form a single estate, and estate duty shall be levied on all such property at the rate appropriate to the value of that estate:Provided that where any property liable to estate duty on the death of any person is property—(i)in which the deceased never had an interest; or(ii)which was not provided directly or indirectly by the deceased and which does not pass on the death of the deceased to or accrue directly for the benefit of any relative of the deceased,the property shall form an estate by itself, and estate duty shall be levied thereon at the rate appropriate to that estate, and the property shall not be aggregated with any other property.