Stamp Duty Act

63. Licences

Edition: 2026-07-01 · In force

63. Licences

(1)Every licence relating to immovable property shall for the purposes of this Act be deemed to be a lease by the grantor of the licence to the grantee, and shall be charged with duty accordingly.

(2)In the application to licences of the provisions of this Act with respect to leases, every consideration which would have been rent if the licence had been a lease shall be deemed to be rent, and duty shall be charged accordingly.

Marketable Securities

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Source: Kenya Law