·Act 20 of 2011·Current version · as at 21 October 2011
An Act to amend the Finance (No. 2) Act, 2002 to increase the levy on export of raw hides and skins of animals and to provide for publication in the Uganda Gazette practice notes issued by the Commissioner General.
Enacted2011
Commenced1st July, 2011
Last amended—
Point-in-time consolidation · as at 21 October 2011. 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 amend the Finance (No. 2) Act, 2002 to increase the levy on export of raw hides and skins of animals and to provide for publication in the Uganda Gazette practice notes issued by the Commissioner General.
Jurisdiction
Uganda
Type
Principal Legislation
Status
In force
Language
English
Full text of the Act
0 parts ·
3 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 (No. 2) 2002 (Amendment) Act
Commenced on 1st July, 2011
[This is the version of this document at 21 October 2011.]
An Act to amend the Finance (No. 2) Act, 2002 to increase the levy on export of raw hides and skins of animals and to provide for publication in the Uganda Gazette practice notes issued by the Commissioner General.
WApproved 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
Mandatory duty
This section imposes mandatory requirements concerning “Commencement”.
“This Act shall come into force on 1st July,”
Primary legislation·Source quotation matched
Practical effect
The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.
Deterministic editorial synthesis — not a substitute for the statutory text·Editorial synthesis approved
Elements or requirements
Operative requirements extracted from the consolidated text.
1
This Act shall come into force on 1st July,
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.
2.Amendment of section 9 of Finance
(No. 2) Act, 2002 The Finance (No. 2) Act 2002 is amended by substituting for section
9(1)
of that Act the following "(1) There shall be charged and collected by the Uganda Revenue Authority a levy at a rate of US$0.80 per kg on any person exporting raw hides and skins of animals, including exporting for outward processing; whether fresh or salted, dried or limed, pickled or otherwise preserved but not tanned, parchment dressed or further prepared and whether or not de- headed or split."
WApproved 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
Statutory power
This section confers or regulates the statutory power described as “Amendment of section 9 of Finance”.
“(No. 2) Act, 2002 The Finance (No. 2) Act 2002 is amended by substituting for section 9(1) of that Act the following "(1) There shall be charged and collected by the Uganda Revenue Authority a levy at a rate of US$0.80 per kg on any person exporting raw hides and skins of animals, including exporting for outward processing; whether fresh or salted, dried or limed, pickled or otherwise preserved but not tanned, parchment dressed or further prepared and whether or not de- headed or split."”
Primary legislation·Source quotation matched
Practical effect
The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.
Deterministic editorial synthesis — not a substitute for the statutory text·Editorial synthesis approved
Elements or requirements
Operative requirements extracted from the consolidated text.
1
(No. 2) Act, 2002 The Finance (No. 2) Act 2002 is amended by substituting for section 9(1) of that Act the following "(1) There shall be charged and collected by the Uganda Revenue Authority a levy at a rate of US$0.80 per kg on any person exporting raw hides and skins of animals, including exporting for outward processing; whether fresh or salted, dried or limed, pickled or otherwise preserved but not tanned, parchment dressed or further prepared and whether or not de- headed or split."
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.
3.Insertion of new section
The Finance (No. 2) Act 2002 is amended by inserting immediately after section
9
the following-
"10. Publication of practice notes. where the Commissioner General of the Uganda Revenue Authority issues a practice note, the Commissioner General shall cause that practice note to be published in the Gazzette."
WApproved 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
Statutory power
This section confers or regulates the statutory power described as “Insertion of new section”.
“The Finance (No. 2) Act 2002 is amended by inserting immediately after section 9 the following-”
Primary legislation·Source quotation matched
Practical effect
The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.
Deterministic editorial synthesis — not a substitute for the statutory text·Editorial synthesis approved
Elements or requirements
Operative requirements extracted from the consolidated text.
1
"10. Publication of practice notes. where the Commissioner General of the Uganda Revenue Authority issues a practice note, the Commissioner General shall cause that practice note to be published in the Gazzette."
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.
Original Laws of Uganda consolidation (as at 21 October 2011) — 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.
