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Capital Gains Tax (CGT) in Kenya - What constitutes a transfer?

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Capital Gains Tax (CGT) in Kenya
What constitutes a transfer?
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What constitutes a transfer?

A transfer takes place: -

a) where a property is sold, exchanged, conveyed or disposed of in any manner (including by way of gift); or

b) on the occasion of loss, destruction or extinction of property whether or not compensation is received; or

c) On the abandonment, surrender, cancellation or forfeiture of, or the expiration of rights to property.