ADVOKS GLOBAL · KENYA
Stamp Duty Act
71. Partitions
Edition: 2026-07-01 · In force
71. Partitions
(1)Every instrument and every decree or order of any court, whereby the co-owners of any property divide or agree to divide such property in severalty, shall be charged with duty as a partition.(2)For the purpose of computing the duty on an instrument of partition, the largest share remaining after any property has been divided (or, if there are two or more shares of equal value and not smaller than any of the other shares, then one of such equal shares) shall be deemed to be that from which the other shares are separated.(3)When an instrument of partition containing an agreement to divide property in severalty is executed and a partition is effected in pursuance of the agreement, the duty chargeable upon the instrument effecting the partition shall be reduced by the amount of duty paid in respect of the first instrument, but shall not be less than two hundred shillings.(4)Where a final order for effecting a partition passed by any civil court, or an award by an arbitrator directing a partition, is stamped with the stamp required for an instrument of partition and an instrument of partition in pursuance of the order or award is subsequently executed, the duty on the instrument shall be reduced by the amount of the duty paid in respect of the first instrument, but shall not be less than two hundred shillings.Policies of Insurance