1. Commencement \ CAL
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Finance Act
Current version · as at 28 December 2007
An Act to provide for the alte ration of the tax base for hide s and skins; exemption of motor vehicles , trailers and engineering plants from road licences and fees, waiver of interest and penalties for voluntary disc losure of tax liability; ame ndment of the Finance Act, 2006 to chan ge the fees relating to services and various documents under the Traffic and Road Safety Act, 1998 and to extend
About this Act
An Act to provide for the alte ration of the tax base for hide s and skins; exemption of motor vehicles , trailers and engineering plants from road licences and fees, waiver of interest and penalties for voluntary disc losure of tax liability; ame ndment of the Finance Act, 2006 to chan ge the fees relating to services and various documents under the Traffic and Road Safety Act, 1998 and to extend
In force
Full text of the Act
8 parts · 6 sections
Annotated view presents the indexed text with legal numbering and internal section links. Choose Original PDF to inspect the source consolidation.
Uganda
Finance Act
Commenced on 01 July 2007
[This is the version of this document at 28 December 2007.]
An Act to provide for the alte ration of the tax base for hide s and skins; exemption of motor vehicles , trailers and engineering plants from road licences and fees, waiver of interest and penalties for voluntary disc losure of tax liability; ame ndment of the Finance Act, 2006 to chan ge the fees relating to services and various documents under the Traffic and Road Safety Act, 1998 and to extend
Part I
Part II
2. Amendment of section 9 of the Finance (No.2) Act,
PART II[I-EXEMPTION OF MOTOR VEHICLE, TRAILERS AND ENGINEERING PLANTS FROM LICENSING UNDER THE TRAFFIC AND ROAD SAFETY ACT
Ww Exemption of motor vehicles, trailers and engineering of plants from licensing under the Traffic and Road Safety Act, 1998 Cap. 361
ParT [V-AMENDMENT OF FINANCE ACT, 2006
Part V
Part VI
Part I
1. Commencement
This Act shall be deemed to have come into force on Ist July, 2007.
Part II
2. Amendment of section 9 of
the Finance (No. 2) Act, 200
2. The Finance (No.2) Act, 200 2 is amended in section 9 by substituting for subsection
(1)
the followin g "(1) There shall be charged and collected by Uganda Revenue Authority on any person exporting raw hides and skins of animals (fresh, or salted, dried, limed, picked or otherwise preserved, but not tanned, parchment dressed or further prepared) whether or not dehaired or split, a levy at the rate of US$ 0.25 per kilogram".
PART ITI-EXEMPTION OF MOTOR VEHICLES, TRAILERS ° ND ENGINEERING PLANTS FROM LICENSING UNDER THE TRAFFIC AND ROAD SAFETY ACT
3. Exemption of motor vehicles, trailers and
engineering plants from licensing under the Traffic and Road Safety Act, 1998 Cap. 361. (1) All motor vehicles, trailers and engineering plants, are exempted from the provisions of sections 15, 16, 17, 21 and 22 of the Traffic and Road Safety Act, 1998.
(2)
All arrears of licence fees on motor vehicles, trailers and engineering plants are remitted.
(3)
In any case where licence fees under section 16 of the Traffic and Road Safety Act, 1998 had been paid for a period beyond the 30th day of June 2007, the owner of the motor vehicle, trailer or engineering plant in respect of which it was paid shall, on applying to the Uganda Revenue Authority be entitled to a refund of the prescribed fee calculated at the rate of one-twelfth, one eighth or one quarter of the annual fee applicable for each complete month during which, but for the exemption of the licence fee would have remained valid.
PART TLV-AMENDMENT OF FINANCE AcT, 2006
The Finance Act, 2006 is amended-
(a)
in section 3 , by inserting immediately after subsection (1) the
(1a)
The environmental levy shall also apply to a person who imports used motorcycles, scooters, mopeds, bicycles and used spare parts of motor vehicles or any of the items mentioned in this subsection".
(b)
by substituting for the First Schedule to that Act, the provisions of the Schedule to this Act;
(c)
by inserting at the end of the Second Schedule to that Act the '"(g) used motorcycles, scooters, mopeds, bicycles and used spare parts of motor vehicles or any of the items mentioned in this paragraph 10%".
Part V
Part VI
Original Laws of Uganda consolidation (as at 28 December 2007) — public-domain legislation, consolidated by ULII / Laws.Africa (CC BY 4.0). This is a point-in-time text and may not reflect later amendments; confirm against the latest Uganda Gazette before relying on it.