ADVOKS GLOBAL · KENYA
Estate Duty Act
52. Arrangements for relief from double estate duty
Edition: 1991-12-27 · In force
52. Arrangements for relief from double estate duty
(1)If the Minister by order declares that arrangements specified in the order have been made with the government of some country with a view to affording relief from double taxation in relation to estate duty payable under the laws of Kenya and any duty of a similar character imposed under the laws of that country, and that it is expedient that those arrangements should have effect, the arrangements shall, notwithstanding anything in this Act, have effect so far as they provide for relief from estate duty, or for determining the place where any property is to be treated as being situated for the purposes of estate duty, or for the exchange of information regarding the liability of any person or property for such duties.(2)Any arrangements to which effect is given under this section may include provision for relief from duty in the case of deaths occurring before the making of the arrangements and provision as to property which is not itself subject to double duty, and the provisions of this section shall have effect accordingly.(3)Any order made under this section shall as soon as practicable be laid before the National Assembly.