Stamp Duty Act
86. Provisions as to duty upon receipts
86. Provisions as to duty upon receipts
For the purposes of this Act, "receipt" includes any note, memorandum or writing whereby any money amounting to one hundred shillings or upwards, or any bill of exchange, cheque or promissory note for money amounting to one hundred shillings or upwards, is acknowledged or expressed to have been received or deposited or paid, or whereby any debt or demand, or any part of a debt or demand, of the amount of one hundred shillings or upwards is acknowledged to have been settled, satisfied or discharged, or which signifies or imports any such acknowledgment, and whether it is or is not signed with the name of any person.[Act No. 6 of 1994, s. 62.]Source: Kenya Law