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Finance Act (No. 1)

Statute 11 of 1991 Current version · as at 01 July 1989

An Act to provide for the alteration of taxes and duties and to amend certain enactments relating thereto and other matters connected therewith.

Enacted1991
Commenced01 July 1989
Last amended—
Point-in-time consolidation · as at 01 July 1989. This page may not reflect amendments made after that date. Confirm the current position against the latest Uganda Gazette before relying on it.

About this Act

An Act to provide for the alteration of taxes and duties and to amend certain enactments relating thereto and other matters connected therewith.

Jurisdiction
Uganda
Type
Principal Legislation
Status
In force
Language
English

Full text of the Act

0 parts · 2 sections

Enhanced Annotated View adds approved, source-linked propositions, operative requirements, judicial passages, related provisions, amendment notes and authority status. Choose Original PDF to inspect the source consolidation.

Uganda

Finance Act (No. 1)

Commenced on 01 July 1989

[This is the version of this document at 01 July 1989.]

An Act to provide for the alteration of taxes and duties and to amend certain enactments relating thereto and other matters connected therewith.

1. Amendment to the East African Customs and Transfer Tax Management Act

Management Act.

The East African Customs Transfer and Management Act is amended as follows— (a) in section 154 by substituting for the main paragraph of subsection (2), the following—

“(2) Where on conviction for or compounding of an offence involving uncustomed goods, forged documents, concealed goods or false declaration under this Act, any person becomes liable to a fine not exceeding a specified amount, then further to such fine the court or proper officer shall impose an additional fine of ten per cent of the value of any goods in respect of which such offence was committed; and for the purpose of determining the value of any such goods.”;

(b)

section 154(a) is deleted; (c) by adding at the end of section 187 the following— “and for the purposes of this Act unless the context otherwise provides the word vessel shall include vehicles.”;

(d)

the Act is further amended as provided in the First Schedule to this Act.

Section analysis Source-linked statutory analysis Source linked
Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.
What this section does
Offence or consequence

This section creates or governs statutory liability concerning “Amendment to the East African Customs and Transfer Tax Management Act”.

“Management Act.”
Primary legislation Source quotation matched
Practical effect

A party alleging or defending liability should test the facts and prescribed consequence against each operative requirement.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved
Elements or requirements

Operative requirements extracted from the consolidated text.

2
  1. (b) section 154(a) is deleted; (c) by adding at the end of section 187 the following— “and for the purposes of this Act unless the context otherwise provides the word vessel shall include vehicles.”;
  2. (d) the Act is further amended as provided in the First Schedule to this Act.
Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history

2. Amendment to the East African Excise Management Act

(1)

The East African Excise Management Act is amended— (a) in sections 7 , 8 , 10 , 13 , 16 , 18 , 20 , 28 and 81 , by substituting for the expression “ten thousand” wherever it occurs, the expression “one hundred thousand”; (b) in section 83 , by substituting for the expression “two thousand” occurring therein, the expression “fifty thousand”; (c) in section 85 , by substituting for the expression “three thousand” occurring therein, the expression “two hundred thousand”; (d) in section 88 , by substituting for the expression “one thousand” occurring therein, the expression “fifty thousand”; (e) in section 91 , by substituting for the expression “two thousand” occurring therein, the expression “twenty thousand”; (f) in section 92 , by substituting for the expression “one hundred thousand” occurring therein, the expression “one million”; (g) in section 103 , by substituting for the expression “two thousand” wherever it occurs, the expression “twenty thousand”; (h) in section 109 , by substituting for the expression “one thousand” wherever it occurs, the expression “one hundred thousand”; (i) in section 118 , delete the expression “not exceeding two hundred thousand”; (j) in section 120 , by substituting for the expression “two hundred” occurring therein, the expression “one hundred thousand”; and (k) in section 122 , by substituting for the expression “two thousand” occurring therein, the expression “fifty thousand”.

(2)

The East African Excise Management Act is further amended in section 91 by substituting section 91(1) and the main paragraph of subsection (2) to the extent stated hereunder— “91. (1) Any person guilty of an offence under this Act for which no specific penalty is provided is liable to a fine not exceeding twenty thousand shillings or to imprisonment for a term not exceeding two years or to both such fine and imprisonment.

(2)

Where, on conviction for or compounding of an offence involving forgery, false declaration and concealment under this Act, any person becomes liable to a fine not exceeding a specified amount, then further to such fine the Court or proper officer shall impose an additional fine of ten per cent of the value of any excisable goods in respect of which such offence was committed; and for the purpose of determining the value of any such goods.”

(ii)

Subparagraph (2)(a) is deleted.

Section analysis Source-linked statutory analysis Source linked
Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.
What this section does
Offence or consequence

This section creates or governs statutory liability concerning “Amendment to the East African Excise Management Act”.

“(1) The East African Excise Management Act is amended— (a) in sections 7, 8, 10, 13, 16, 18, 20, 28 and 81, by substituting for the expression “ten thousand” wherever it occurs, the expression “one hundred thousand”; (b) in section 83, by substituting for the expression “two thousand” occurring therein, the expression “fifty thousand”; (c) in section 85, by substituting for the expression “three thousand” occurring therein, the expression “two hundred thousand”; (d) in section 88, by substituting for the…”
Primary legislation Source quotation matched
Practical effect

A party alleging or defending liability should test the facts and prescribed consequence against each operative requirement.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved
Elements or requirements

Operative requirements extracted from the consolidated text.

4
  1. (1) The East African Excise Management Act is amended— (a) in sections 7, 8, 10, 13, 16, 18, 20, 28 and 81, by substituting for the expression “ten thousand” wherever it occurs, the expression “one hundred thousand”; (b) in section 83, by substituting for the expression “two thousand” occurring therein, the expression “fifty thousand”; (c) in section 85, by substituting for the expression “three thousand” occurring therein, the expression “two hundred thousand”; (d) in section 88, by substituting for the expression “one thousand” occurring therein, the expression “fifty thousand”; (e) in section 91, by substituting for the expression “two thousand” occurring therein, the expression “twenty thousand”; (f) in section 92, by substituting for the expression “one hundred thousand” occurring therein, the expression “one million”; (g) in section 103, by substituting for the expression “two thousand” wherever it occurs, the expression “twenty thousand”; (h) in section 109, by substituting for the expression “one thousand” wherever it occurs, the expression “one hundred thousand”; (i) in section 118, delete the expression “not exceeding two hundred thousand”; (j) in section 120, by substituting for the expression “two hundred” occurring therein, the expression “one hundred thousand”; and (k) in section 122, by substituting for the expression “two thousand” occurring therein, the expression “fifty thousand”.
  2. (2) The East African Excise Management Act is further amended in section 91 by substituting section 91(1) and the main paragraph of subsection (2) to the extent stated hereunder— “91. (1) Any person guilty of an offence under this Act for which no specific penalty is provided is liable to a fine not exceeding twenty thousand shillings or to imprisonment for a term not exceeding two years or to both such fine and imprisonment.
  3. (2) Where, on conviction for or compounding of an offence involving forgery, false declaration and concealment under this Act, any person becomes liable to a fine not exceeding a specified amount, then further to such fine the Court or proper officer shall impose an additional fine of ten per cent of the value of any excisable goods in respect of which such offence was committed; and for the purpose of determining the value of any such goods.”
  4. (ii) Subparagraph (2)(a) is deleted.
Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history

Original Laws of Uganda consolidation (as at 01 July 1989) — 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.