Finance Act

instructional and teaching ERA House, material (except apparatus); plastic materials for Plot 15, Shimoni Road, Nakasero packaging (not included in other classes); printers' Kampala. type; printing blocks. (73) Name ofapplicant- Royal Way Media Ltd.

532 THE UGANDA GAZETTE [6th November

DISCOVER (53) (59) (64) (57) Nature ofgoods- Paper, cardboard and goods made from these materials, not included in other classes; printed matter; bookbinding material; photographs; stationery; (57) Nature ofgoods- Paper, cardboard and goods made from adhesives for stationery or household purposes; artists' these materials, not included in other classes; printed matter; bookbinding material; photographs; stationeiy; materials; paint brushes; typewriters and office adhesives for stationery or household purposes; artists' requisites (except furniture); instructional and teaching materials; paint brushes; typewriters and office material (except apparatus); plastic materials for requisites (except furniture); instructional and teaching packaging (not included in other classes); printers' material (except apparatus); plastic materials for type; printing blocks. packaging (not included in other classes); printers' (73) Name ofapplicant- Discover Financial Services. type; printing blocks. (77) Address- 2500 Lake Cook Road, Riverwoods, Illinois (73) Name of applicant- Royal Way Media Ltd. 60015, United States of America. (77) Address- C/o. P.O. Box 37477, Kampala. (74) C/o. MMAKS Advocates, 3rd Floor Diamond Trust^' (74) P.O. Box 7166, Kampala. (22) Date offiling application- 27th October, 2009. (22) Date offiling application- 23rd September, 2009.

DISCOVER (53) (59) (64) (57) Nature of goods- Scientific, nautical, surveying, photographic, cinematographic, optical, weighing, measuring, signalling, checking (supervision), life saving and teaching apparatus and instruments; (57) Nature of goods- Lace and embroidery, ribbons and apparatus and instruments for conducting, braid; buttons, hooks and eyes, pins and needles; switching, transforming, accumulating, regulating artificial flowers. or controlling electricity; apparatus for recording (73) Name of applicant- SCD (U) Ltd. transmission or reproduction of sound or images; (77) Address- P.O. Box 27922, Kampala. magnetic data carriers, recording discs; automatic (74) C/o. Ntende, Owor & Co. Advocates, P.O. Box 27922, vending machines and mechanisms for coin Kampala. operated apparatus; cash registers, calculating machines, data processing equipment and (22) Date offiling application- 3rd November, 2009. computers; fire-extinguishing apparatus. (21) Application No. 32359 in Part "A". (73) Name ofapplicant- Discover Financial Services. (52) Class 32. (77) Address- 2500 Lake Cook Road, Riverwoods, Illinois (54) 60015, United States of America. MAMERA (74) C/o. MMAKS Advocates, 3rd Floor Diamond Trust, (53) P.O. Box 7166, Kampala. (59) (22) Date offling application- 23rd September, 2009. (64) (57) Nature ofgoods- Beers; mineral and aerated waters and (21) Application No. 32383 in Part "A". other non-alcoholic drinks; fruit drinks and fruit juices; (52) Class 6. syrups and other preparations for making beverages. (54) (73) Name of applicant- Bubare Innovation Platform. (77) Address- P.O. Box 434, Kabale. (53) ASSA ABLOY (74) (59) (22) Date offiling application- 17th September, 2009. (64)

6th November] THE UGANDA GAZETTE 533

ASSA ABLOY (53) (57) Nature of goods- Paper, cardboard and goods made (59) from these materials, not included in other classes; (64) printed matter; bookbinding material; photographs; (57) Nature of goods- Scientific, nautical, surveying, stationery; adhesives for stationery or household photographic, cinematographic. cal, weighing, purposes; artists' materials; paint brushes; measuring, signalling, checking (supervision), typewriters and office requisites (except furniture); life-saving and teaching apparatus and instructional and teaching material (except instruments; apparatus and instruments for apparatus); plastic materials for packaging (not conducting, switching, transforming, included in other classes); printers' type; printing accumulating, regulating or controllling blocks. electricity; apparatus for recording, transmission (73) Name of applicant- Discover Financial Services. or reproduction of sound or images; magnetic data carriers, recording discs; automatic vending (77) Address- 2500 Lake Cook Road, Riverwoods, Illinois machines and mechanisms for coin-operated 60015, United States of America. apparatus; cash registers, calculating machines, (74) C/o. MMAKS Advocates, 3rd Floor Diamond Trust data processing equipment and computers; fire Building, P.O. Box 7166, Kampala. extinguishing apparatus. (22) Date offding application- 23rd September, 2009. (73) Name of applicant- ASSA ABLOY AB. (77) Address- Klarabergsviadukten 90, Stockholm, (21) Application No. 32379 in Part "A". Sweden. (52) Class 9. (74) C/o. MMAKS Advocates, 3rd Floor Diamond Trust Building, P.O. Box 7166, Kampala. (22) Date offling application- 23rd September, 2009.

LUCKY STAR (53) (59) (64)

534 THE UGANDA GAZETTE [6th November

6th November] THE UGANDA GAZETTE 535

536 THE UGANDA GAZETTE [6th November (21) Application No. 32367 in Part "A". (73) Name of applicant- Oceana Brands Limited. (52) Class 5. (77) Address- 16th Floor, Metropolitan Centre, Coen (54) Steytler Avenue, Cape Town, Western Cape, South Africa. SINCRONIUM (74) C/o. MMAKS Advocates, 3rd Floor Diamond Trust (53) Building, P.O. Box 7166, Kampala. (59) (22) Date offiling application- 31st August, 2009. (64) (57) Nature of goods- Pharmaceutical and veterinary (21) Application No. 32313 in Part "A". preparations; sanitary preparations for medical (52) Class 25. purposes; dietetic substances adapted for medical (54) use, food for babies; plasters, materials for dressings; material for stopping teeth, dental wax; disinfectants; preparations for destroying vermin; fungicides, herbicides. (73) Name ofapplicant- Ferrer Intemacional S_A (77) Address- Gran Via de Carlos 111, 94, 08028 Barcelona, Spain. (53) (74) C/o. Magezi, Ibale &Co. Advocates, P.O. Box 10969, (59) Kampala. (64) (22) Date offiling application- 21st September, 2009. (57) Nature ofgoods- Clothing, footwear, headgear. (21) Application No. 32369 in Part "A". (73) Name of applicant- NBA Properties Inc. (52) Class 5. (77) Address- Olympic Towers, 645 Fifth Avenue, New (54) York, New York 10022, USA. (74) C/o. MMAKS Advocates, 3rd Floor Diamond Trust TRICARDIOL Building, P.O. Box 7166, Kampala. (53) (22) Date offiling application- 31st August, 2009. (59) (21) Application No. 32312 in Part "A". (64) (52) Class 25. (57) Nature of goods- Pharmaceutical and veterinary (54) preparations; sanitary preparations for medical purposes; dietetic substances adapted for medical use, food for babies; plasters, materials for dressings; material for stopping teeth, dental wax; disinfectants; preparations for destroying vermin; fungicides, herbicides. (73) Name ofapplicant- Ferrer Intemacional S.A. (77) Address- Gran Via de Carlos 111, 94, 08028 (53) Barcelona, Spain. (59) (74) C/o. Magezi, Ibale & Co. Advocates, P.O. Box 10969, (64) Kampala. (57) Nature of goods- Scientific, nautical, surveying, (22) Date offiling application- 21st September, 2009. photographic, cinematographic, optical, weighing, measuring, signalling, checking (supervision), life (21) Application No. 32333 in Part "A". saving and teaching apparatus and instruments; (52) Class 11. apparatus and instruments for conducting, (54) switching, transforming, accumulating, regulating or controllling electricity; apparatus for recording, transmission or reproduction of sound or images; magnetic data carriers, recording discs; automatic vending machines and mechanisms for coin (53) operated apparatus; cash registers, calculating machines, data processing equipment and computers; fire-extinguishing apparatus. (59) (64) ubbink (57) Nature of goods- Apparatus for lighting, heating, (73) Name of applicant- NBA Properties Inc. steam generating, cooking, refrigerating, drying, (77) Address- Olympic Towers, 645 Fifth Avenue, New ventilating, water supply and sanitary purposes. York, New York 10022, USA. (73) Name of applicant- UBBINK B. V. (74) C/o. MMAKS Advocates, 3rd Floor Diamond Trust (77) Address- Verhuellweg 9, 6984 AA Doesburg, The Building, P.O. Box 7166, Kampala. Netherlands. (22) Date offiling application- 31st August, 2009. (74) C/o. MMAKS Advocates, 3rd Floor Diamond Trust Building, P.O. Box 7166, Kampala. Kampala, MERCY KYOMUGASHO K. NDYAHIKAYO, 3rd November, 2009. Assistant Registrar of Trade Marks. (22) Date offiling application- 1st September, 2009.

6th November] THE UGANDA GAZETTE 537

UBBINK (21) (52) Application No. 32456 in Part "A". Class 29. (53) (54) (59) (64) (57) Nature of goods- Scientific, nautical, surveying, photographic, cinematographic, optical, weighing, PORK measuring, signalling, checking (supervision), life saving and teaching apparatus and instruments; PORK SMOKIES apparatus and instruments for conducting, switching, transforming, accumulating, regulating (53) Disclaimer- Registration of this Trademark shall give or controllling electricity; apparatus for recording, no right to the exclusive use of the word "PORK" transmission or reproduction of sound or images; separately and apart from the Mark as a whole. (59) magnetic data carriers, recording discs; automatic (64) vending machines and mechanisms for coin operated apparatus; cash registers, calculating (57) Nature of goods- Meat, fish, poultry and game, meat machines, data processing equipment and extracts; preserved, frozen, dried and cooked fruits and vegetables; jellies, jams, compotes; eggs, milk computers; fire-extinguishing apparatus. and milk products; edible oils and fats. (73) Name of applicant- UBBINK B.V. (73) Name of applicant- Farmer's Choice Limited. (77) Address- Verhuellweg 9, 6984 AA Doesburg, The (77) Address- Off Kamiti Road, P.O. Box 47791,-00100, Netherlands. Nairobi, Kenya. (74) C/o. MMAKS Advocates, 3rd Floor Diamond Trust (74) C/o. Magezi, Ibale & Co Advocates, P.O. Box 10969, Building, P.O. Box 7166, Kampala. Kampala. (22) Date offiling application- 1 st September, 2009. (22) Date offiling application- 22nd October, 2009.

538 THE UGANDA GAZETTE [6th November

BRITISH1

AUDI (53) GENERAL (59) (64) (53) Disclaimer- Registration of this Trademark shall give (57) Nature of goods- Vehicles; apparatus for locomotion no right to the exclusive use of the letters "BG" and by land, air or water. the word "BRITISH" separately and apart from the Mark as a whole. (73) Name of applicant- Audi AG. (59) (77) Address- D-85045 Ingolstadt Germany. (64) (74) C/o. MMAKS Advocates, 3rd Floor Diamond Trust (57) Nature of goods- Scientific, nautical, surveying, Building, P.O. Box 7166, Kampala. photographic, cinematographic, optical, weighing, (22) Date offiling application- 1st September, 2009. measuring, signalling, checking (supervision), life saving and teaching apparatus and instruments; (21) Application No. 32335 in Part "A". apparatus and instruments for conducting, (52) Class 12. switching, transforming, accumulating, regulating (54) or controllling electricity; apparatus for recording, transmission or reproduction of sound or images; magnetic data carriers, recording discs; automatic vending machines and mechanisms for coin operated apparatus; cash registers, calculating machines, data processing equipment and computers; fire-extinguishing apparatus. (73) Name of applicant- BG Electrical Limited. (59) (77) Address- Building E Stafford Park, Stafford Park, (64) Telford, Shropshire, TF3 3BD, United Kingdom. (57) Nature of goods- Vehicles; apparatus for locomotion (74) C/o. MMAKS Advocates, 3rd Floor Diamond Trust by land, air or water. Building, P.O. Box 7166, Kampala. (73) Name of applicant- Audi AG. (22) Date offiling application- 18th August, 2009. (77) Address- D-85045 Ingolstadt Germany. (21) Application No. 32329 in Part "A". (74) C/o. MMAKS Advocates. 3rd Floor Diamond Trust (52) Class 9. Building. P.O. Box 7166, Kampala. (54) (22) Date offiling application- 1st September, 2009.

6th November] THE UGANDA GAZETTE 539

ESFERIA SPHERIUM (53) (53) (59) (59) (64) (64) (57) Nature of goods- Pharmaceutial and veterinary (57) Nature of goods- Pharmaceutial and veterinary preparations; sanitary preparations for medical preparations; sanitary preparations for medical purposes; dietetic substances adapted for medical use, food for babies; plasters, materials for purposes; dietetic substances adapted for medical use, food for babies; plasters, materials for dressings; material for stopping teeth, dental wax; dressings; material for stopping teeth, dental wax; disinfectants; preparations for destroying vermin; disinfectants; preparations for destroying vermin; fungicides, herbicides. fungicides, herbicides. (73) Name of applicant- Ferrer Intemacional S.A. (73) Name of applicant- Ferrer Intemacional S.A. (77) Address- Gran Via de Carlos 111, 94, 08028 (77) Address- Gran Via de Carlos 111, 94, 08028 Barcelona, Spain. Barcelona, Spain. (74) C/o. Magezi, Ibale & Co Advocates, P.O. Box 10969, (74) C/o. Magezi, Ibale & Co Advocates, P.O. Box 10969, Kampala. Kampala. (22) Date offiling application- 21st September, 2009. (22) Date offiling application- 21st September, 2009. (21) Application No. 32363 in Part "A". (21) Application No. 32366 in Part "A". (52) Class 5. (52) Class 5. (54) (54) SPHERIA (53) (59) SINCRONIA (64) (53) (57) Nature of goods- Pharmaceutial and veterinary (59) preparations; sanitary preparations for medical (64) purposes; dietetic substances adapted for medical (57) Nature of goods- Pharmaceutial and veterinary use, food for babies; plasters, materials for preparations; sanitary preparations for medical dressings; material for stopping teeth, dental wax; purposes; dietetic substances adapted for medical disinfectants; preparations for destroying vermin; use, food for babies; plasters, materials for fungicides, herbicides. dressings; material for stopping teeth, dental wax; (73) Name of applicant- Ferrer Intemacional S.A. disinfectants; preparations for destroying vermin; fungicides, herbicides. (77) Address- Gran Via de Carlos 111, 94, 08028 (73) Name of applicant- Ferrer Intemacional S.A. Barcelona, Spain. (74) C/o. Magezi, Ibale & Co Advocates, P.O. Box 10969, (77) Address- Gran Via de Carlos 111, 94, 08028 Barcelona, Spain. Kampala. (22) Date offiling application- 21 st September, 2009. (74) C/o. Magezi, Ibale & Co Advocates, P.O. Box 10969, Kampala. (21) Application No. 32364 in Part "A". (22) Date offiling application- 21 st September, 2009. (52) Class 5. (54) Kampala, MAUDAH ATUZARIRWE, 21 st September, 2009. Assistant Registrar of Trade Marks. ESFERIUM (53) (59) (64) ADVERTISEMENTS (57) Nature of goods- Pharmaceutial and veterinary THE REGISTRATION OF TITLES ACT. preparations; sanitary preparations for medical purposes; dietetic substances adapted for medical (Cap. 230). use, food for babies; plasters, materials for NOTICE. dressings; material for stopping teeth, dental wax; ISSUE OF SPECIAL CERTIFICATE OF TITLE. ' disinfectants; preparations for destroying vermin; Mawokota Block 166 Plot 21 Land at Bubezi. fungicides, herbicides. Notice is hereby given that after the expiration of one month (73) Name of applicant- Ferrer Intemacional S.A. from the publication hereof, I intend to issue in the names of (77) Address- Gran Via de Carlos 111, 94, 08028 Iriza Nabayego, a special Certificate of Title under the above Barcelona, Spain. Block and Plot, die Certificate of Title which was originally (74) C'o. Magezi. Ibale & Co Advocates, P.O. Box 10969, issued having been lost. Kampala. Kampala, ROBERT V. NYOMBI, 122 > Dale offiling application- 21st September, 2009. 3rd September, 2009 for Ag. Commissioner Land Registration.

540 THE UGANDA GAZETTE [6th November THE REGISTRATION OF TITLES ACT. THE REGISTRATION OF TITLES ACT. (Cap. 230). (Cap. 230). NOTICE. NOTICE. ISSUE OF SPECIAL CERTIFICATE OF TITLE. ISSUE OF SPECIAL CERTIFICATE OF TITLE. Mawokota Block 112 Plot 21 Land at Kyeyitabya. Busiro Block 314 Plots 659 and 660 Land at Buroba. Notice is hereby given that after the expiration of one month Notice is hereby given that after the expiration of one month from the publication hereof, I intend to issue in the names of from the publication hereof, I intend to issue in the names of Saulo Sentamu, a special Certificate of Title under the above Frederick Lubega, of P.O. Box 212, Kampala, a special Block and Plot, the Certificate of Title which was originally Certificate of Title under the above Block and Plot, the issued having been lost Certificate of Title which was originally issued having been lost. Kampala, ROBERT V. NYOMBI, Kampala, ROBERT V. NYOMBI, 3rd September, 2009. for Ag. Commissioner Land Registration. 30th October, 2009. for Ag. Commissioner Land Registration.

THE REGISTRATION OF TITLES ACT. THE REGISTRATION OF TITLES ACT. (Cap. 230). (Cap. 230). NOTICE. NOTICE. ISSUE OF SPECIAL CERTIFICATE OF TITLE. ISSUE OF SPECIAL CERTIFICATE OF TITLE. Busiro Block 465 Plot 23 Land at Namangulu. Kibuga Block 32 Plot 242 Land at Mutundwe. Notice is hereby given that after the expiration of one month Notice is hereby given that after the expiration of one month from the publication hereof, I intend to issue in the names of from the publication hereof, I intend to issue in the names of Fatuma Bagambani, a special Certificate of Title under the above Erasmus Bernard Sabwe (Deceased), of P.O. Box 417, Block and Plot, the Certificate of Title which was originally Kampala, a special Certificate of Title under the above Block issued having been lost. and Plot, the Certificate of Title which was originally issued having been lost Kampala, ROBERT V. NYOMBI, 30th October, 2009. for Ag. Commissioner Land Registration. Kampala, ROBERT V. NYOMBI, 3rd August, 2009. for Ag. Commissioner Land Registration.

THE REGISTRATION OF TITLES ACT. THE REGISTRATION OF TITLES ACT. (Cap. 230). (Cap. 230). NOTICE. NOTICE. ISSUE OF SPECIAL CERTIFICATE OF TITLE. ISSUE OF SPECIAL CERTIFICATE OF TITLE. Leasehold Register-Volume 3683 Folio 22 Plot 26 Can Kyadondo Block 80 Plot 237 Land at Buwambo. Ben Road Gulu.. Notice is hereby given that after the expiration of one month Notice is hereby given that after the expiration of one from the publication hereof, I intend to issue in the names of month from the publication hereof, I intend to issue in the Namwanje Alice, a special Certificate of Title under the above names of Okello Vicent Amono Beatrice, Loum Kennedy Block and Plot, the Certificate of Title which was originally and Obwona Charles, a special Certificate of Title under the issued having been lost above Volume and Folio, the Certificate of Title which was originally issued having been wilfully withheld. Kampala, ROBERT V. NYOMBI, Kampala, EDWARD KARIBWENDE, 6th October, 2009. forAg. Commissioner Land Registration. 5th August, 2009. forAg. Commissioner Land Registration.

THE REGISTRATION OF TITLES ACT. THE REGISTRATION OF TITLES ACT. (Cap. 230). (Cap. 230). NOTICE. NOTICE. ISSUE OF SPECIAL CERTIFICATE OF TITLE. ISSUE OF SPECIAL CERTIFICATE OF TITLE. Kyadondo Block 196 Plot 287 Land at Kumamboga. Kibuga Block 8 Plot 610 Land at Mengo. Notice is hereby given that after the expiration of one month from the publication hereof, 1 intend to issue in the names of Notice is hereby given that after the expiration of one Man Naluyima Night Kamya, of P.O. Box 8052, Kampala, month from the publication hereof, I intend to issue in the a special Certificate of Title under the above Block and Plot, names of Bernard Sekitoleko Ssalongo of P.O. Box 6074, the Certificate of Title which was originally issued having Kampala, a special Certificate of Title under the above been lost. Block and Plot, the Certificate of Title which was originally issued having been lost. Kampala, ROBERT V. NYOMBI, Kampala, MUHEREZA EDWIN, 30th October, 2009. for Ag. Commissioner Land Registration. 26th October, 2009. for Ag. Commissioner Land Registration.

6th November] THE UGANDA GAZETTE 541

THE REGISTRATION OF TITLES ACT. THE REGISTRATION OF TITLES ACT. (Cap. 230). (Cap. 230). NOTICE. NOTICE. ISSUE OF SPECIAL CERTIFICATE OF TITLE. ISSUE OF SPECIAL CERTIFICATE OF TITLE. Busiro Block 493 Plot 1 Land at Katwe. Leasehold Register-Volume 1534 Folio 12 Plot No. 647, Notice is hereby given that after the expiration of one Sheeema Block 10, Land at Kashabya Shuuku, month from the publication hereof, I intend to issue in the Bushenyi. names of Gabulieri Galabuzi, a special Certificate of Title Notice is hereby given that after the expiration of one under the above Block and Plot, the Certificate of Title month from the publication hereof, I intend to issue in the which was originally issued having been lost. names ofTwesigye Tushabe Asaph of P.O. Box 1, Bushenyi, Kampala, MUHEREZA EDWIN, a special Certificate of Title under the above Volume and 5th October, 2009. for Ag. Commissioner Land Registration. Folio, the Certificate of Title which was originally issued having been lost. Kampala, SARAH KULATA BASANGWA, THE REGISTRATION OF TITLES ACT. 22nd October, 2009. Ag. Commissioner Land Registration. (Cap. 230). NOTICE. THE REGISTRATION OF TITLES ACT. ISSUE OF SPECIAL CERTIFICATES OF TITLES. (Cap. 230). Singo Block 304 Plot 82, 24.40 Hectares at Lubumba Estate NOTICE. Singo Block 304 Plot 32, 8.10 Hectares at Lubumba Estate ISSUE OF SPECIAL CERTIFICATE OF TITLE. Notice is hereby given that after the expiration of one Kyaggwe Block 357 Plot 10 Area 19.0 Acres at Bulere. month from the publication hereof, I intend to issue in the names of Nelson Michael Brown Lutwama of P.O. Box 40 Notice is hereby given that after the expiration of one Mityana, special Certificates of Titles under the above month from the publication hereof, I intend to issue in the Block and Plots of the Mailo Register, the duplicate names of Nakagali Josephine and Nakyejjwe Jane of Kireka Certificates of Titles which were originally issued having LC. 1 Wakiso District, a special Certificate of Title under been lost. the above Block and Plot, the Certificate of Title which was originally issued having been lost. Mityana, JANET NABUUMA, 7th October, 2009. for Ag. Commissioner Land Registration. Mukono ARINAITWE OVERSON, 3rd November, 2009 for Ag. Commissioner Land Registration.

THE REGISTRATION OF TITLES ACT. (Cap. 230). THE REGISTRATION OF TITLES ACT. NOTICE. (Cap. 230). ISSUE OF SPECIAL CERTIFICATE OF TITLE. NOTICE. Singo Block 218 Plot 59, 1.20 Hectares at Buyongo Estate ISSUE OF SPECIAL CERTIFICATE OF TITLE. Notice is hereby given that after the expiration of one Bugerere Block 129 Plot 150, Area 5.35 Hectares at Nazigo. month from the publication hereof, I intend to issue in the Notice is hereby given that after the expiration of one names of Lusiya Nakya of Lugazi Musale Singo, a special month from the publication hereof, I intend to issue in the Certificate of Title under the above Block and Plot of the names of Lawrence Kasozi, a special Certificate of Title Mailo Register, the duplicate Certificate of Title which was under the above Block and Plot, the Certificate of Title originally issued having been lost. which was originally issued having been lost. Mityana, JANET NABUUMA, Mukono, ARINAITWE OVERSON, 6th October, 2009. for Ag. Commissioner Land Registration. 6th October, 2009. for Ag. Commissioner Land Registration.

THE REGISTRATION OF TITLES ACT. THE REGISTRATION OF TITLES ACT. (Cap. 230). (Cap. 230). NOTICE. ISSUE OF SPECIAL CERTIFICATE OF TITLE. NOTICE. Leasehold Register-Volume 2062 Folio 6 Plot No. M.542, ISSUE OF SPECIAL CERTIFICATE OF TITLE. Mbuya, at Kampala. Kyaggwe Block 110 Plot 1156, Area 0.065 Hectares at Seeta. Notice is hereby given that after the expiration of one Notice is hereby given that after the expiration of one month from the publication hereof, I intend to issue in the month from the publication hereof, I intend to issue in the names of Gold Dust Investments Ltd of c/o P.O. Box 7166, names of Fred Wakabi of c/o P.O. Box 1365, Jinja, a special Kampala, a special Certificate of Title under the above Certificate of Title under the above Block and Plot, the Volume and Folio, the Certificate of Title which was Certificate of Title which was originally issued having been originally issued having been lost. lost. Kampala, SARAH KULATA BASANGWA, Mukono, ARINAITWE OVERSON, 30th October, 2009. Ag. Commissioner Land Registration. 28th October, 2009. for Ag. Commissioner Land Registration.

542 THE UGANDA GAZETTE [6th November

THE REGISTRATION OF TITLES ACT. IN THE HIGH COURT OF UGANDA AT NAKAWA (Cap. 230). NOTICE. ADMINISTRATION CAUSE No. 886 OF 2009 ISSUE OF SPECIAL CERTIFICATE OF TITLE. Busiro Block 263 Plots 566 and 552 Land at Senge In the matter of the Estate of the Late Dina Kigga formerly Notice is hereby given that after the expiration of one of Kasubi month from the publication hereof, I intend to issue in the names of Oluk Keishanyu Joy, C/o P.O. Box 11866, and Kampala, a special Certificate of Title under the above Block and Plots, the Certificate of Title which was In the matter of an Application for Letters of Administration originally issued having been lost. by Edith Manjeri Nabweteme (Niece to the Deceased) Kampala, ROBERT V. NYOMBI, 19th October, 2009. for Ag. Commissioner Land Registration. NOTICE OF APPLICATION N.B. The one advertised in The Uganda Gazette Vol. CII No. 53 page 525 is hereby revoked. TO WHOM IT MAY CONCERN

Take notice that an Application for Letters of THE REGISTRATION OF TITLES ACT. Administration for the estate of the Late Dina Kigga formerly a resident at Kasubi Tombs, Kampala District has (Cap. 230). been lodged in this Honourable Court by Edith Manjeri NOTICE. Nabweteme (Niece to the Deceased). ISSUE OF SPECIAL CERTIFICATE OF TITLE. This Court will proceed to grant the same if no Caveat is Kyaggwe Block 310 Plot 28, Area 16.0 Acres at Kinoni. lodged with this Honourable Court within fourteen days Notice is hereby given that after the expiration of one (14) from the date of this Notice unless cause be shown to month from the publication hereof, I intend to issue in the the contrary. names of Mawanga Moses of P.O. Box 1037, Jinja, a special Certificate of Title under the above Block and Plot, the Dated at Kampala, this 27th day of October, 2009. Certificate of Title which was originally issued having been lost. Mukono, ARINAITWE OVERSON, 29th October, 2009. for Ag. Commissioner Land Registration.

THE REGISTRATION OF TITLES ACT. (Cap. 230). NOTICE. ISSUE OF SPECIAL CERTIFICATE OF TITLE. NOTICE UNDER THE BIRTHS AND DEATHS Bulemezi Block 222 Plot 48 Land at Kagembe, Area 12.40 REGISTRATION ACT, CAP. 309 Hectares. Notice is hereby given that after the expiration of one month DEED POLL-NOTICE OF CHANGE OF NAME from the publication hereof, I intend to issue in the names of Mirika Nalubwama of Kagembe, a special Certificate of Title Notice is hereby given that I, Kyambadde Hussein of P.O. under the above Block and Plot, the duplicate Certificate of Title which was originally issued having been lost. Box 35701, Kampala who was lately Kyambadde Robert a Ugandan citizen by birth, hereby give public notice that I Bukalasa, NABUKEERA MADINAH, have formally and absolutely renounced, abandoned and 16th October, 2009 for Ag. Commissioner Land Registration relinquished the names of or the use of the names of Kyambadde Robert and in their instead have assumed, THE REGISTRATION OF TITLES ACT. adopted and shall be called Kyambadde Hussein which are (Cap. 230). hereto declared as my proper names from today. NOTICE. ISSUE OF SPECIAL CERTIFICATE OF TITLE. From today and all times hereinafter in all records, deeds, Bulemezi Block 222 Plot 31, Area: 8.15 Hectares Land at documents and other writings in all actions, suits and proceedings as well as in all dealings and transactions, Kagembe. matters and occasions the said names of Kyambadde Notice is hereby given that after the expiration of one month Hussein shall be used and subscribed in lieu of the former from the publication hereof, I intend to issue in the names of Alice Jeneti Waswa, of P.O. Bowa, a special Certificate of Title names of Kyambadde Robert or any other order of names so under the above Block and Plot, the duplicate Certificate of abandoned and/or relinquished as aforesaid. Title which was originally issued having been lost. Bukalasa, NABUKEERA MADINAH, KYAMBADDE HUSSEIN, 16th October, 2009. for Ag. Commissioner Land Registration Renouncer.

ACTS SUPPLEMENT No. 8 6th November, 2009. ACTS SUPPLEMENT to The Uganda Gazette No. 54 Volume CII dated 6th November, 2009. Printed by UPPC, Entebbe, by Order of the Government.

Act 10 Stamps (Amendment) Act 2009

THE STAMPS (AMENDMENT) ACT, 2009.

An Act to amend the Schedule to the Stamps Act prescribing rates of stamp duty.

DATE OF ASSENT: 29th October, 2009.

Date of Commencement: 1st July, 2009.

BE IT ENACTED by Parliament as follows:

This Act shall be deemed to have come into force on 1st July, 2009.

The Schedule to the Stamps Act is amended - (a) by dividing item 6 into two separate items as follows- "6(a) Agreement relating to deposit of title deeds-of the total value 1% 6(b) Agreement relating to pawn or pledge 5,000/=";

Act 10 Stamps (Amendment) Act 2009 (c) by inserting immediately after item 49(b) the following-

"49(c) Insurance performance bond Shs. 50,000/=".

ACTS SUPPLEMENT No. 8 6th November, 2009. ACTS SUPPLEMENT to The Uganda Gazette No. 54 Volume CII dated 6th November, 2009. Printed by UPPC, Entebbe, by Order of the Government.

Act 11 Excise Tariff (Amendment) Act 2009

THE EXCISE TARIFF (AMENDMENT) ACT, 2009.

An Act to amend the Schedule of the Excise Tariff Act.

DATE OF ASSENT: 29th October, 2009.

Date of Commencement: 1st July, 2009.

BE IT ENACTED by Parliament as follows:

This Act shall be deemed to have come into force on 1st July, 2009.

The Schedule to the Excise Tariff Act is amended by inserting immediately after item 2(b) the following-

"(c) beer produced from barley grown and malted in Uganda 40%".

ACTS SUPPLEMENT No. 8 6th November, 2009. ACTS SUPPLEMENT to The Uganda Gazette No. 54 Volume CII dated 6th November, 2009. Printed by UPPC, Entebbe, by Order of the Government.

Act 12 Value Added Tax (Amendment) Act 2009 THE VALUE ADDED TAX (AMENDMENT) ACT, 2009. ________

ARRANGEMENT OF SECTIONS

Section

Act 12 Value Added Tax (Amendment) Act 2009

THE VALUE ADDED TAX (AMENDMENT) ACT, 2009

An Act to amend the Value Added Tax to provide for extension of application to own use to services; to add the supply of services and civil works related to donor funded projects, and to include brokerage services to the list of exempt supplies and to make other miscellaneous amendments to the Act; and for other related matters.

DATE OF ASSENT: 3RD NOVEMBER, 2009.

Date of Commencement: 1st July, 2009.

BE IT ENACTED by Parliament as follows:

This Act shall be deemed to have come into force on 1st July, 2009.

Section 10 of the Value Added Tax Act, in this Act referred to as the Principal Act is amended by substituting for subsection (1) the following-

"(1) Except as otherwise provided under this Act, a supply of goods means any arrangement under which the owner of the goods, parts or will part with possession of the goods, including a lease or an agreement of sale or purchase."

Act 12 Value Added Tax (Amendment) Act 2009

Section 18 of the principal Act is amended by substituting for subsections (5), (5a) and (6) the following-

"(5) The application to own use by a taxable person of goods and services supplied to a person for the purposes of the person's business activities shall be regarded as a supply of those goods and services for consideration as part of the person's business activities. (5a) For the purposes of subsection (5), a supply of business goods and services for no consideration is an application to own use. (6) Where goods and services have been supplied to a taxable person for the purposes of the person's business activities, the supply of those goods and services for reduced consideration shall be regarded as a supply for consideration unless the goods and services are supplied or used only as trade samples".

The Second Schedule to the principal Act is amended as follows- (a) by substituting for paragraph 1(f) the following-

"(f) a supply by way of sale, leasing or letting of immovable property, other than- (i) a sale, lease or letting of commercial premises; (ii) a sale, lease or letting for parking or storing cars or other vehicles;

Act 12 Value Added Tax (Amendment) Act 2009 (b) by substituting for paragraph 1(aa) the following -

"1(aa) the supply of specialized vehicles, plant and machinery, feasibility studies, engineering designs, consultancy services and civil works related to hydro- electric power, roads and bridges construction, public water works, agriculture, education and health sectors;" (c) by substituting for paragraph 1(v) the following-

"(v) supply of new- (i) computers;

principal Act The Third Schedule to the principal Act is amended by substituting for paragraph (j) the following "(j) the supply of sanitary towels and tampons and inputs for their manufacture."

ACTS SUPPLEMENT No. 8 6th November, 2009. ACTS SUPPLEMENT to The Uganda Gazette No. 54 Volume CII dated 6th November, 2009. Printed by UPPC, Entebbe, by Order of the Government.

Act 13 Supplementary Appropriation Act 2009

THE SUPPLEMENTARY APPROPRIATION ACT, 2009.

An Act to make supplementary appropriation out of the Consolidated Fund under section 16 of the Public Finance and Accountability Act, 2003, of a sum of two hundred fifty four billion, two hundred twenty one million, ninety six thousand shillings only to meet additional expenditures for the first, second, third and fourth quarters of the financial year 2008/2009.

DATE OF ASSENT: 3rd November, 2009.

Date of Commencement: 6th November, 2009.

BE IT ENACTED by Parliament as follows:

The supplementary appropriation out of the Consolidated Fund in respect of the first, second, third and fourth quarters of the financial year 2008/2009, for the purposes specified in column 1 of the Schedule to this Act, of the sums respectively specified in column 2 of that Schedule, is hereby allowed and confirmed.

Act 13 Supplementary Appropriation Act 2009 SCHEDULE SUPPLEMENTARY APPROPRIATION IN RELATION TO THE FIRST, SECOND, THIRD AND FOURTH QUARTERS OF THE FINANCIAL YEAR 2008/2009. COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries and expenses under the offices of Ministers and Ministers of State, under the Office of the President … 6,623,205

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries and other expenses under State House … 23,443,533

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries and other Expenses in the Office of the Minister of Defence, UPDF Land Forces and Airforce… … 89,098,712

the Minister of Foreign Affairs and Uganda Missions Abroad … … 4,527,084

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries and other expenses in the Ministry of Justice Headquarters, Directorate of Legal Advisory Services, Directorate of Civil Litigation, First Parliamentary Counsel, Administrator-General, Uganda Registration Services Bureau, Law Council, and Policy Planning Unit … 5,200,000

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries and other expenses of the Ministry of Internal Affairs Headquarters, Immigration, Government Chemist and other miscellaneous expenditure falling under the control of the responsible Minister … 348,647

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries and other expenses in the Headquarters, Directorate of Crop Resources, Farm Development Department, Crop Protection Department, Crop Production Department, Directorate of Animal Resources, Animal Production Department, Livestock Health and Entomology, Fisheries Resources Department, and Department of Planning falling under Ministry of Agriculture, Animal Industry and Fisheries… … … … … 3,154,267

Act 13 Supplementary Appropriation Act 2009 SCHEDULE-continued COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries and expenses under the Ministry of Lands, Housing and Urban Development Headquarters, Planning and Quality Assurance, Lands and Surveys, falling under the control of the responsible Minister … … … … 2,186,937

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries and other expenses at the Ministry of Education and Sports Headquarters, Schools and Colleges, Sports Department and other Miscellaneous expenditure falling under the control of the responsible Minister … … … 13,350,000

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries and expenses of the Ministry of Health Headquarters, Director of Medical Services, Hospitals, Regional and District Health Services and Training Institutions falling under the control of the responsible Minister … … … 2,300,000

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries and other expenses under the Ministry of Tourism, Wildlife and Antiquities Headquarters, Tourism Department Game Department, National Parks, Antiquities and Museums … 300,000 018 The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries and other expenses under the Ministry of Gender, Labour and Social Development Headquarters, Planning Department, Gender and Community Development, Literacy and Special Programmes, Poverty Eradication and Economic Rights, Civil Rights and Culture, Labour and Industrial Relations and Labour Inspection falling under the control of the responsible Minister … … … 638,000

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries and other expenses under the Ministry of East African Community Affairs Headquarters … … … … 6,607,282

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Directorate of Public Prosecutions (DPP) … … … … 1,420,000

Act 13 Supplementary Appropriation Act 2009 SCHEDULE-continued COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Kyambogo University … 1,058,584

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Revenue Authority … … … … 8,975,000

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries and other expenses of Uganda Police Administration Services Department, Support Services Department, Technical Services Department, Criminal Investigation Services Department, Special Branch Services Department, Mobile Police Patrol Unit (MPPU), Local Defence Units (LDUs) and Anti-Stock Theft Unit (ASTU) … … 3,300,000

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Prisons Services … … … … 3,000,000

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of Gulu University … … 1,362,332

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the National Environment Management Authority (NEMA) … … 303,357

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Cotton Development Organisation … … … 14,869,002

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the External Security Organisation … … … … 209,479

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Management Medical Services and Common Services of Mulago Hospital Complex 275,406

Act 13 Supplementary Appropriation Act 2009 SCHEDULE-continued COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Management of Butabika Hospital … … … … 400,000

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of Arua Hospital 197,256

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of Fort Portal Hospital… … … … … 220,825

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of Gulu Hospital 212,287

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of Jinja Hospital 464,593

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of Masaka Hospital … 213,987

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of Mbale Hospital 700,895

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of Soroti Hospital 41,333

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of Lira Hospital 250,482

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of Mbarara Regional Referral Hospital 256,380

Act 13 Supplementary Appropriation Act 2009 SCHEDULE-continued COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000 201 The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Mission at the United Nations, New York … … … … 468,246

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda High Commission in the United Kingdom, London … … 572,953

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda High Commission in Canada, Ottawa … … … … 335,928

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda High Commission in India, New Delhi … … … 236,490

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda High Commission in Cairo, Egypt … … … 154,384

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda High Commission in Kenya, Nairobi … … … 237,674

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda High Commission in Tanzania, Dar-es-Salaam… … 150,748

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda High Commission in Nigeria, Abuja … … 139,196

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda High Commission in South Africa, Pretoria … … 226,781

Act 13 Supplementary Appropriation Act 2009 SCHEDULE-continued COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Washington … … … … 364,058

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Ethiopia, Addis Ababa … … … 205,953

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in China, Beijing … … … … 296,649

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Rwanda, Kigali … … … 214,042

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Switzerland, Geneva … … … 472,270

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Japan, Tokyo … … … 356,984

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Libya, Tripoli … … … 214,001

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Saudi Arabia, Riyadh … … 192,370

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Denmark, Copenhagen … … 365,270

Act 13 Supplementary Appropriation Act 2009 SCHEDULE-continued COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Belgium, Brussels … … … 405,193

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Italy, Rome … … … 312,716

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in DRC, Kinshasa … … … 188,198

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Sudan, Khartoum … … … 183,345

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in France, Paris … … … 419,622

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Germany, Berlin … … … 267,502

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Tehran … … … … 154,583

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Moscow, Russia … … … 194,304

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Canberra, Australia … … … 198,911

Act 13 Supplementary Appropriation Act 2009 SCHEDULE-continued COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000

first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses of the Uganda Embassy in Southern Sudan, Juba … … … 138,012

501. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Adjumani District … … … … 6,633

502. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Apac District … … … … 509,866

505. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Bundibugyo District … … … … 143,695

507. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Grants under Busia District 257,073

508. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Gulu District … … … … 414,386

509. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Hoima District… … … … … 14,371

510. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Grants under Iganga District 861,033

Act 13 Supplementary Appropriation Act 2009 SCHEDULE-continued COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000 511. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Jinja District … … … … 588,461

512. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Grants under Kabale District 40,770 513. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Kabarole District … … … … … 79,114 514. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Kaberamaido District … … … … 146,592 515. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Kalangala District … … … … 37,860

516. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Grants under Kampala District … … … … … 512,814 517. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Kamuli District … … … … 19,898 519. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Kanungu District … … … … … 123,201

Act 13 Supplementary Appropriation Act 2009 SCHEDULE-continued COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000 520. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Grants under Kapchorwa District… … … … … 144,802 521. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Grants under Kasese District 318,995 522. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Katakwi District … … … … 263,637

523. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Kayunga District… … … … … 314,922 525. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Kiboga District … … … … 15,477

526. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Grants under Kisoro District 297,306

528. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Kotido District … … … … 9,390

529. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Kumi District … … … … 206,613

Act 13 Supplementary Appropriation Act 2009 SCHEDULE-continued COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000 530. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Kyenjojo District … … … … … 36,567 531. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Lira District … … … … 918,118 532. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Grants under Luwero District 722,228 534. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Masindi District … 485,230 535. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Mayuge District … … 7,738 536. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Mbale District … … 241,395 537. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Mbarara District … … … … 16,582 539. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Grants under Moyo District 148,332

540. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Grants under Mpigi District 127,862

Act 13 Supplementary Appropriation Act 2009 SCHEDULE-continued COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000 542. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Mukono District … 459,891

543. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Nakapiripirit District … … 173,969

545. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Nebbi District… … 100,000

546. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Ntungamo District … 811,357

548. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Pallisa District … … 151,416

549. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Rakai District … … 56,210

550. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Grants under Rukungiri District … 503,760

551. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Sembabule District … 7,738

552. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Sironko District … … 637,846

Act 13 Supplementary Appropriation Act 2009 SCHEDULE-continued COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000 553. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Soroti District 190,045

554. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional, Conditional and Equalisation Grants under Tororo District … 494,886

555. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Wakiso District … … 134,651

556. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Yumbe District … … 157,708

557. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Butaleja District … … 237,091

558. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Ibanda District 298,167

559. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Kaabong District … … 198,799

560. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Isingiro District … … 280,981

561. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Kaliro District … … 236,295

Act 13 Supplementary Appropriation Act 2009 SCHEDULE-continued COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000 562. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Kiruhura District … … 112,989

563. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Koboko District … … 47,355

564. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Amolator District … … 450,134

565. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Amuria District … … 520,731

566. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Manafa District … … 313,367

567. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Bukwa District … … 254,691

568. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Mityana District … … 198,886

569. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Nakaseke District … … 461,653

570. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Amuru District … … 376,910

Act 13 Supplementary Appropriation Act 2009 SCHEDULE-continued COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000 571. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Budaka District … … 52,004

572. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Oyam District … … 8,844

573. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Abim District … … 271,654

574. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Namutumba District … … 146,692

575. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Dokolo District … … 244,954

576. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Bulisa District … … 103,316

577. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Maracha - Terego District … 90,912

578. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Bukedea District … … 6,633

580. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Recurrent Expenditure on salaries, wages and other expenses for Delegated Services, Unconditional and Conditional Transfers under Lyantonde District … … 352,043

Act 13 Supplementary Appropriation Act 2009 SCHEDULE-continued COLUMN 1 COLUMN 2 Vote Supply No. Shs.'000 758. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Unconditional, Conditional and Equalisation Grants for Lira Municipal Council … 46,257 760. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Unconditional and Conditional Grants for Mbale Municipal Council … … 41,826 763. The supplementary amount required for the first, second, third and fourth quarters of the financial year 2008/2009, for Unconditional, Conditional and Equalisation Grants for Soroti Municipal Council … 120,967

DEVELOPMENT EXPENDITURE

001 Office of the President 100,000 002 State House 48,000 003 Office of the Prime Minister 15,724,212 004 Ministry of Defence 6,888,765 018 Ministry of Gender, Labour and Social Development 212,000 020 Ministry of Communications and ICT 2,666,667 144 Uganda Police 6,369,605 161 Mulago Hospital Complex 652,012 201 Uganda Mission at the UN, New York 1,000,000

TOTAL … … … 254,221,096

ACTS SUPPLEMENT No. 8 6th November, 2009. ACTS SUPPLEMENT to The Uganda Gazette No. 54 Volume CII dated 6th November, 2009. Printed by UPPC, Entebbe, by Order of the Government.

Act 14 Finance Act 2009 THE FINANCE ACT, 2009. _________

ARRANGEMENT OF SECTIONS

Section

freezers, computers and television sets

or use of plastic bags

Act 14 Finance Act 2009

THE FINANCE ACT, 2009.

An Act to prohibit the importation of used refrigerators, freezers, computers and television sets; to prohibit the importation, local manufacture, sale or use of polyethene bags; to amend the Finance Act, 2006 to replace the First and Second Schedules and for related matters.

DATE OF ASSENT: 3rd November, 2009.

Date of Commencement: 1st July, 2009.

BE IT ENACTED by Parliament as follows-

This Act shall be deemed to have come into force on 1st July, 2009.

freezers, computers and television sets (1) The importation of used refrigerators, freezers, computers and television sets is prohibited with effect from the 31st day of March, 2010.

Act 14 Finance Act 2009 (2) The Minister responsible for finance in consultation with the Minister responsible for the environment shall have power to make regulations for the purpose of giving full effect to this section.

or use of plastic bags. (1) The importation, local manufacture, sale or use of sacks and bags of polymers of ethene and polyethene is prohibited with effect from 31st March, 2010.

The exportation of scrap of all kinds of metals is prohibited.

The Finance Act, 2006 is amended-

FEES FOR SERVICES AND VARIOUS DOCUMENTS UNDER THE TRAFFIC AND ROAD SAFETY ACT,1998 Fees Item (Shillings

Act 14 Finance Act 2009 (n) Agricultural trailers 300,000 (o) Trailers and semi trailer with gross weight less 700,000 seven tonnes (p) Trailers and semi trailer with gross weight of 1,000,000 seven tonnes or more

vehicles

for motor cycles

item)

15 Duplicate registration book 20,000 16 Duplicate driving permit 35,000 17 Vehicle examination fees( Inspection fees) (a) Motor Cycles 7,000 (b) Motor cars and other dual purpose light goods 12,000 vehiclesvehicles,excluding light goods vehicles

Act 14 Finance Act 2009 (c) Other motor vehicles, trailers, tractors or engineering 10,000 (d) Agricultural tractors 10,000

Act 14 Finance Act 2009 (b) by substituting for the Second Schedule the following-

"SECOND SCHEDULE Section 3 ENVIRONMENTAL LEVY

ACTS SUPPLEMENT No. 8 6th November, 2009. ACTS SUPPLEMENT to The Uganda Gazette No. 54 Volume CII dated 6th November, 2009. Printed by UPPC, Entebbe, by Order of the Government.

THE INCOME TAX (AMENDMENT) ACT, 2009. __________

ARRANGEMENT OF SECTIONS

Section.

89L, 89M, 89N, 89O, 89P and 89Q of principal Act

THE INCOME TAX (AMENDMENT) ACT, 2009.

An Act to amend the Income Tax Act; to exempt business income of persons derived from operating and managing educational institutions; to provide for the taxation of petroleum operations and for related matters. DATE OF ASSENT: 3rd November, 2009.

Date of Commencement: 1st July, 2009.

BE IT ENACTED by Parliament as follows:

Section 19 of the Income Tax Act, in this Act referred to as the principal Act is amended by substituting for subsection 19(2)(d) the following-

"(d) any allowance given for, and which does not exceed the cost actually or likely to be incurred, or a reimbursement or discharge of expenditure incurred by the employee on-

Section 21 of the principal Act is amended- (a) by substituting for subsection (1)(z) the following -

"(z) the income of a person derived from agro-processing where the person-

Section 22 of the principal Act is amended by substituting for subsection (1) (e) the following- "(e) two percent of income tax payable under this Act by private employers who prove to Uganda Revenue Authority that five percent of their employees on full time basis are persons with disabilities." .

Section 89A of the principal Act is amended- (a) by inserting immediately after the definition of "decommissioning plan" the following-

"delivery point" means the point at which the crude oil passes through the intake valve of the pipeline or tanker or truck or rail wagon at the terminal or refinery in Uganda or such other point which may be agreed to in writing between the parties to the petroleum agreement;" (b) by inserting immediately after the definition of the "participation dividend" the following- "petroleum agreement" means an Agreement between the Government of the Republic of Uganda and a petroleum exploration company;"

"petroleum capital expenditure" means expenditure treated as petroleum capital expenditure under the Eighth Schedule"; (c) by substituting for the definition of "petroleum operations" the following- "petroleum operations" means exploration operations, development operations, and production operations authorized under a petroleum agreement"; (d) by inserting immediately after the definition of "petroleum operations" the following- "petroleum revenues" means signature bonus, surface rentals, royalties, revenue from company profit oil and gas, revenue from Government profit oil and gas (as spelt out in the production sharing agreements) and revenue from Government shares of state participation"; (e) by substituting for the definition of "recoverable cost" the following- "recoverable cost" means a cost of a contractor that is recoverable under a petroleum agreement".

Section 89D of the principal Act is repealed.

Section 89F of the principal Act is amended- (a) by substituting for subsection (1) the following- "(1) A contractor is allowed a deduction for the cost of an asset or other expenditure incurred in undertaking petroleum operations under a petroleum agreement in the year of income in which the asset is placed in service, if it has an ascertainable useful life, and in other cases the year of income in which the expenditure is incurred.";

Section 89G of the principal Act is amended by repealing subsection (a).

Section 89H of the principal Act is amended by repealing subsections (3) and (5).

89L, 89M, 89O, 89P and 89Q of the principal Act The principal Act is amended by inserting immediately after section 89 H, the following new sections-

"89I. Tax accounting principles (1) A taxpayer undertaking petroleum operations shall only derive income when it is receivable and incur expenses when they are payable. (2) All transactions shall be reflected at arms length value and a contractor shall have a duty to disclose all non arms length transactions and convert them to arms length prices.

and expenses incurred by a contractor in respect of activities which would only in part qualify as contract expenses shall be allocated to the books, accounts, records and reports maintained for that purpose, in a manner that (a) avoids any duplication of costs; (b) fairly and equitably reflects the costs attributable to the petroleum operations carried out;

on the basis of the petroleum reserves attributable to that portion of the discovery area located in Uganda

Subject to Section 89C , the income tax in each year of income shall be assessed on the basis of the aggregate contract revenues derived from, and allowable contract expenditures incurred in, the petroleum operations carried out in a contract area

89P Collection of other revenues Except in the case of company profit oil, all the other revenues prescribed under section 89A(d) shall be payable to the Uganda Revenue Authority for transfer to Bank of Uganda for crediting to a petroleum revenue fund of Government.

89Q Classification, definition and allocation of costs and expenditures For the purposes of this Part, the classification, definition and allocation of costs and expenditures for purposes of determining tax on petroleum revenue shall be in accordance with the Eighth Schedule to this Act."

Section 114 of the principal Act is amended by substituting for subsection (1) the following-

"(1) An individual charged to tax under section 5 shall furnish a return of rental income for each year of income not later than six months after the end of that year."

Section 119 of the principal Act is amended by substituting for subsection 5 (a) the following-

"(a) a supply or importation of petroleum or petroleum products including furnace oil, other than cosmetics and fabrics or yarn manufactured out of petroleum products;".

The Sixth Schedule to the principal Act is amended by substituting for Part II of that Schedule the following-

"PART II

Vehicles depreciation ceiling

The amount for purposes of section 27 (11) is shs 60,000,000."

The Principal Act is amended by inserting immediately after the Seventh Schedule the following-

"EIGHTH SCHEDULE Section 89Q

Classification, Definition and Allocation of Costs and Expenditures

Exploration expenditures shall include-

Development and production, expenditures shall include- (a) drilling wells which are completed as producing wells and drilling wells for the purposes of producing a petroleum reservoir already discovered where the wells are completed as producing wells; (b) completing the wells described in paragraph 1(c) by way of installation of casing or equipment or by any other means, after a well is drilled for the purposes of bringing the well into use as a producing well;

For each year of income, commencing with the year of income in which commercial production commences from the contract area, allowable contract expenditures which shall be deductible for the purpose of the calculation of income tax payable by a contractor shall consist of the sum of- (a) the petroleum operating expenditures for the year of income as determined in accordance with paragraph 6(2); (b) the allowable deductions for depreciation of petroleum capital expenditures for the year of income, as determined in accordance with paragraph 7; (c) the amount of any operating loss from previous years of income, determined in accordance with this Act.

The net proceeds of the following transactions shall be credited to the accounts under a petroleum agreement-

Notwithstanding any provision to the contrary in this Schedule, there shall be no duplication of charges or credits in the accounts under a petroleum agreement.