ADVOKS GLOBAL · KENYA
Estate Duty Act
50. Certificate of discharge
Edition: 1991-12-27 · In force
50. Certificate of discharge
(1)The Commissioner, on being satisfied that in respect of a particular death the full estate duty has been or will be paid on any particular property, shall, on request, give a certificate discharging the property specified in the certificate from any further liability to estate duty.(2)A certificate of the Commissioner under this section shall not discharge any property from liability to estate duty in case of fraud or failure to disclose material facts:Provided that a certificate purporting to discharge any property shall exonerate from liability to estate duty a purchaser thereof in good faith, for valuable consideration and without notice of the fraud or failure.