Income Tax (Amendment) Act

Town Council has Failure to give such notice will be taken into account in been completed. considering any application by the opponent for an order for.

if the opposition is uncontested by the applicant inspection for a period of thirty days from the 3rd of June Representations of the marks herein advertised can be inspected 2008. at the office of the Registrar of Trade Marks, Amamu House,

a copy (ies) and extract (s) from the Plot No. 5B George Street, P.O. Box 6848, Kampala draft valuation list upon payment of the relevant fee. (21) Application No. 31101 in Part "A".

27th June] THE UGANDA GAZETTE 281

282 THE UGANDA GAZETTE [27th Juxe

27th June] THE UGANDA GAZETTE 283

284 THE UGANDA GAZETTE [27th June

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 26. Leasehold Register-Volume 1328 Folio 8 Plot No. 17, Notice is hereby given that after the expiration of one month Bunyangabu Block 65 Land at Kadindimo, Kabarole. from the publication hereof, I intend to issue in the names of Samu Lugude Kanyike Katula, a special Certificate of Title Notice is hereby given that after the expiration of one month under the above Block and Plot, the Certificate of Title which from the publication hereof. I intend to issue in the names of was originally issued having been lost. Gilbert Byamukama of P.O. Box 112, Kasese, a special Certificate of Title under the above Volume and Folio, the Kampala . NAMUTEBI VERONICA, Certificate of Title which was originally issued having been lost. 24th June, 2008. for Ag. Commissioner Land Registration, Kampala. G.K MPAKA, 17th June. 2008. forAg. Commissioner Land Registration. THE REGISTRATION OF TITLES ACT. (Cap. 230). NOTICE. ISSUE OF SPECIAL CERTIFICATE OF TITLE. REGISTRATION OF TITLES ACT. Bulemezi Block 217 Plot 14, Area: 18.20 Hectares Land at'' (Cap. 230). Namakata. .. Qt' NOTICE. Notice is hereby given that after the expiration pf one month ISSUE OF SPECIAL CERTIFICATE OF TITLE. from the publication hereof, I intend to issue th the names of Kevina Nasuna, a special Certificate of Title under the above Bulemezi Block 246 Plot 4, Area: 810 Hectares Land at Block and Plot, the duplicate Certificate of Title which was Sebagala. originally issued having been lost. Notice is hereby given that after the expiration of one month Bukalasa, NABUKEERA MADINAH. from the publication hereof, I intend to issue in the names of L. 8th May, 2008. for Ag. Commissioner Land Registration. Nanfuka of Sebagala-Bulemezi, a special Certificate of Title under the above Block and Plot, the duplicate Certificate of Title which was originally issued having been lost. THE REGISTRATION OF TITLES ACT. Bukalasa, NABUKEERA MADINAH, (Cap. 230). NOTICE. 24th June, 2008. for Ag. Commissioner Land Registration. ISSUE OF SPECIAL CERTIFICATE OF TITLE. Kibuga Block 8 Plot 582. THE REGISTRATION OF TITLES ACT. Notice is hereby given that after the expiration of one month (Cap. 230). from the publication hereof, I intend to issue in the names of NOTICE. Edward Galabuzi. John Mukasa Ssegujja, a special Certificate ISSUE OF SPECIAL CERTIFICATES OF TITLES. of Title under the above Block and Plot, the Certificate of Title which was originally issued having been lost. Singo Block 324 Plot 19, 4.05 Hectares at Namasengere Kampala NAMUTEBI VERONICA, Estate. 24th June, 2008. forAg. Commissioner Land Registration. Singo Block 324 Plot 24, 10.30 Hectares at Namasengere Estate. Singo Block 324 Plot 20, 4.05 Hectares at Namasengere THE REGISTRATION OF TITLES ACT. Estate. (Cap. 230). Notice is hereby given that after the expiration of one month NOTICE. from the publication hereof, I intend to issue in the names of ISSUE OF SPECIAL CERTIFICATE OF TITLE. Simon Kikulwe Kirada of Nkokonjeru, Kyaggwe, special Mawokota Block 26 Plot 24. Certificates of Titles under the above Block and Plots of the Notice is hereby given that after the expiration of one month Mailo Register, the duplicate Certificates of Titles which were from the publication hereof, I intend to issue in the names of originally issued having been lost. George William Kibuka, a special Certificate of Title under the above Block and Plot, the Certificate of Title which was Mityana, JANET NABUUMA, originally issued having been lost. 24th June, 2008. for Ag. Commissioner Land Registration. Kampala NAMUTEBI VERONICA, 24th June, 2008. forAg. 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. Mawokota Block 94 Plots 68 & 69. ISSUE OF SPECIAL CERTIFICATE OF TITLE. Notice is hereby given that after the expiration of one month Kyadondo Block 89 Plot 107. from the publication hereof, I intend to issue in the names of Notice is hereby given that after the expiration of one month Gabudyeri Matovu Bugombe (Administrator of the Estate of the from the publication hereof, I intend to issue in the names of late Gabudyeri Byandala) formerly of Maya Busiro Mpigi. a Elizabeth Nsingotono, a special Certificate of Title under the special Certificate of Title under the above Block and Plot, the above Block and Plot, the Certificate of Title which was Certificate of Title which was originally issued having been originally issued having been lost. lost. * Kampala NAMUTEBI VERONICA, Kampala ORIIKIRIZA AMBROSE. 24th June. 2008. for Ag. Commissioner Land Registration. 18th June. 2008. forAg. Commissioner Land Registration.

27th June] THE UGANDA GAZETTE 285 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 3566 Folio 17 Plot No. 18, Kyaggwe Block 198 Plot 75, Area 0.045 Hectares at Nangwa. Singo Block 818 at Mpango, Kiboga District. Notice is hereby given that after the expiration of one Notice is hereby given that after the expiration of one month month from the publication hereof, I intend to issue in the from the publication hereof, I intend to issue in the names of names of John Kamya Sserwadda of Nangwa, Kyaggwe, a Tandeka Godfrey of P.O. Box 54, Kiboga, a special Certificate special Certificate of Title under the above Block and Plot, the Certificate of Title which was originally issued having of Title under the above Volume and Folio, die Certificate of been lost. Title which was originally issued having been lost. Mukono OVERSON ARINAITWE, Kampala, EDWARD KARIBWENDE. 13th June, 2008. forAg. Commissioner Land Registration. 3rd December, 2007. 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. Sheema Block 1 Plot 236 Ankole. ISSUE OF SPECIAL CERTIFICATE OF TITLE. Notice is hereby given that after the expiration of one Busiro Block 197 Plot 78 at Selinya. month from the publication hereof, I intend to issue in the names of Muhamed Kiwujo, a special Certificate of Title Notice is hereby given that after the expiration of one month under the above Block and Plot, the Certificate of Title from the publication hereof, I intend to issue in the names of which was originally issued having been lost. Mustafa Sebidde (Administrator of the Estate), a special Mbarara J.K KARUHANGA, Certificate of Title under the above Block and Plot, the 20th June, 2008. forAg. Commissioner Land Registration. Certificate of Title which was originally issued having been lost IN THE MATTER OF THE BIRTHS AND DEATHS Kampala ORIIKIRIZA AMBROSE, REGISTRATION ACT CAP 309 24th June. 2008. for Ag. Commissioner Land Registration. AND IN THE MATTER OF CHANGE OF NAME BY SSENKINDU HAMZA ABBAS

THE REGISTRATION OF TITLES ACT. DEED POLL i Cap. 230). KNOW YE ALL MEN by these presents which are intended NOTICE. to be registered with the Registrar of Documents in Uganda ISSUE OF SPECIAL CERTIFICATE OF TITLE. that I the undersigned SSENKINDU HAMZA ABBAS of P.O. Box 10022, Kampala, Uganda who was lately known Kyadondo Block 243 Plot 540 at Luzira. by names of MWANJE RONARD do hereby on behalf of Notice is hereby given that after die expiration of one month myself formally and wholly or absolutely renounce, from the publication hereof, I intend to issue in the names of relinquish, abandon and discontinue the use of my said Charles Eragu Orikot of P.O. Box 4546, Kampala, a special former name of MWANJE RONARD and adopt the name Certificate of Tide under the above Block and Plot, the SSENKINDU HAMZA ABBAS and in lieu and place thereof substitute, assume and adopt the name of Certificate of Title which was originally issued having been SSENKINDU HAMZA ABBAS from the date hereof and lost. shall hereafter be called, referred to, known, distinguished Kampala MUHEREZA EDWIN, and designated by my true names of SSENKINDU HAMZA 18th June, 2008. forAg. Commissioner Land Registration. ABBAS in all documents, records, deed, writings, proceedings, dealings, transactions, matters and things whatsoever and upon all occasions AND for the purpose of evidencing such assumption of my names I hereby declare THE REGISTRATION OF TITLES ACT. that I shall at all times hereinafter in all records, deeds, (Cap. 230). documents and other writings in all acts, suits and NOTICE. proceedings as well as in all dealings and transactions, matters and things whatsoever and upon all occasions use ISSUE OF SPECIAL CERTIFICATES OF TITLES. and subscribe the said names of SSENKINDU HAMZA Singo Block 535 Plot 196,0.80 Hectare at Bukomero Estate. ABBAS in lieu of my former name of MWANJE RONARD. Singo Block 536 Plot 78, 0.75 Hectare at Kakunyu Estate. AND I therefore hereby expressly authorise and require all persons whomsoever at all times to designate, describe, Singo Block 536 Plot 107, 0.35 Hectare at Kakunyu Estate. address and refer to me by my said rightful names of Notice is hereby given that after the expiration of one month SSENKINDU HAMZA ABBAS. from the publication hereof, I intend to issue in the names of IN WITNESS WHEREFORE I have hereto subscribed my Francis Nsubuga Bazenkya of Bukomero Kateera. special proper names of SSENKINDU HAMZA ABBAS this 4th Certificates of Titles under the above Blocks and Plots of the day of June, 2008. Mailo Register, the duplicate Certificates of Titles which were Signed, sealed and delivered by the above named Ssenkindu originally issued having been lost. Hamza Abbas at Kampala this 4th day of June, 2008. Mityana, JANET NABUUMA, SSENKINDU HAMZA ABBAS, 11th June, 2008. for Ag. Commissioner Land Registration. Renouncer.

286 THE UGANDA GAZETTE [27th June IN THE HIGH COURT OF UGANDA AT KAMPALA DEED POLL ADMINISTRATION CAUSE NO 1060 OF 2008 In the matter of an Application for Letters of KNOW ALL YE MEN by this deed which is intended to be Administration by Kasangaki Juliet, Widow of the Late registered with the Registrar of documents that I. the Kasangaki Fred undersigned formerly known as Charles Robert Mbaziira of P.O. Box 10810, Kampala - Uganda, do hereby absolutely NOTICE OF APPLICATION renounce and abandon the use of my former names Charles TO WHOM IT MAY CONCERN Robert Mbaziira and in lieu thereof do assume as from the date TAKE NOTICE that a petition for grant of letters of hereof the names of Rashid Mbaziira. Administration to the estate of the late Kasangaki Fred has And in pursuance of such change of my names as aforesaid I been lodged in this Court by Kasangaki Juliet, widow to the hereby declare that I shall at all times hereafter in all records, deceased. deeds, documents and instruments and other writings and in all The court shall proceed to grant the same if no caveat is lodged actions and proceedings, matters and things and upon all with this court within fourteen (14) days from the date of occasions whatever use the names Rashid Mbaziira in lieu of publication hereof. my former said names of Charles Robert Mbaziira so Dated at Kampala this 29th day of May, 2008. renounced as aforesaid. ROY BYARUHANGA And I hereby authorise and request all authorities and persons Deputy Registrar. to designate and address me by such assumed names of Rashid Mbaziira and have set hereunto my names the 9th day of December 2004.

IN THE HIGH COURT OF UGANDA AT KAMPALA a RASHID MBAZIIRA. HIGH COURT ADMINISTRATION CAUSE NO 1165 OF ,. , Renouncer. 2008 _c J .a < V N.B This is a correction of the earlier Notice published In the matter of the Estate of the Late Issa Lut^a ,^ in The Uganda Gazette No. 29 dated 6th June, 2008. By this and re-advertisement that Notice appearing in The Uganda In the matter of an Application for Grant of Letters of Gazette Vol. CI No. 29 of 6th June, 2008 page 264 is hereby Administration by Salmah Mugenyi degazetted. NOTICE OF APPLICATION Editor, TO WHOM IT MAY CONCERN The Uganda Gazette. TAKE NOTICE that an application for grant of letters of Administration to the estate of the late Issa Lubega has been lodged in this Court by Salmah Mugenyi. IN THE MATTER OF THE BIRTHS AND DEATHS REGISTRATION ACT CAP 309 LAWS The court will proceed to grant the same if no caveat is lodged within fourteen (14) days from the date of publication of this DEED POLL-CHANGE OF NAME notice unless cause be shown to the contrary. KNOW ALL MEN by these presents that I NAWUDO Given under my hand and the seal of this court this 13th day ASANA JASMIN of P.O. Box Lyantonde, Uganda formerly of June, 2008. known by the name of NAWUDO CHRISTINE or any other A. O. ARUTU order of the names stated, which names or order of names have Deputy Registrar. been used interchangeably in reference to me DO HEREBY ABSOLUTELY RENOUNCE the use of the names NAWUDO CHRISTINE and ADOPT, ASSUME and DECLARE my full proper and lawful names to be NAWUDO IN THE HIGH COURT OF UGANDA AT KAMPALA ASANA JASMIN which names I assumed and or adopted ADMINISTRATION CAUSE NO 1181 OF 2008 from the 28th .05.2007 and for the purpose of evidencing such In the matter of the Estate of the Late Manuel Xavier Pinto assumption of the names NAWUDO ASANA JASMIN, I and HEREBY DECLARE that I shall at all times thereafter in all In the matter of an Application for Letters of records, deeds, documents, writings, and in all actions, suits Administration by Rose Marie Florence Pinto (Widow) and proceedings as well as in all dealings and transactions, NOTICE OF APPLICATION matters and things whatsoever and upon all occasion use and TO WHOM IT MAY CONCERN subscribe the said names of NAWUDO ASANA JASMIN only; AND I HEREBY expressly authorize and requisite all TAKE NOTICE that an application for Letters of persons whomsoever, at all times to designate, describe and Administration to the estate of the late Manuel Xavier Pinto address me by my said lawful and proper names of NAWUDO has been lodged in this Court by Rose Marie Florence Pinto (widow) to the deceased. ASANA JASMIN.

This court will proceed to grant the same if no caveat is lodged IN WITNESS whereof I have hereunto subscribed my proper with the Registrar family division High Court Kampala within and lawful names of NAWUDO ASANA JASMIN. fourteen (14) days from the date of publication of this notice unless cause be shown to the contrary. Signed at Kampala by the said NAWUDO ASANA JASMIN Dated at Kampala this 19th day of June, 2008. this 31 st day of January, 2008. A. O. ARUTU NAWUDO ASANA JASMIN. Deput)' Registrar. Renouncer/Declarant. Printed and Published by Uganda Printing and Publishing Corporation. P.O. Box 33. Entebbe, Uganda.

ACTS SUPPLEMENT No. 3 27th June, 2008. ACTS SUPPLEMENT to The Uganda Gazette No. 33 Volume CI dated 27th June, 2008. Printed by UPPC, Entebbe, by Order of the Government.

Arbitration and Conciliation Act 3 (Amendment) Act 2008

THE ARBITRATION AND CONCILIATION (AMENDMENT) ACT, 2008.

______

ARRANGEMENT OF SECTIONS.

Section

Insertion of new sections 70A , 70B , 70C , 70D , 70E , 70F , 70G , 70H , 70I , 70J , 70K , 70L and 70M in the Arbitration and Conciliation Act.

Arbitration and Conciliation Act 3 (Amendment) Act 2008

THE ARBITRATION AND CONCILIATION (AMENDMENT) ACT, 2008.

An Act to amend the Arbitration and Conciliation Act, (Cap. 4) in order to provide for funding of the Centre for Arbitration and Dispute Resolution by Government and to provide for other related matters.

DATE OF ASSENT: 11th June, 2008.

Date of Commencement: 27th June, 2008.

BE IT ENACTED by Parliament as follows-

Insertion of new sections 70A , 70B , 70C , 70D , 70E , 70F , 70G , 70H , 70 I, 70J, 70K, 70L and 70M in the Arbitration and Conciliation Act. The Arbitration and Conciliation Act is amended by inserting immediately after section 70 , the following-

"70 A. Funds of the Centre. The funds of the Centre shall include the following-

70 B. Borrowing powers. (1) The Centre may, with the prior approval of the Minister responsible for finance, borrow such sums of money required by the Centre in the discharge of its functions from such sources and on such terms as the Centre deems fit. (2) The approval referred to in subsection (1) may be general or limited to a particular borrowing and may be unconditional or conditional.

70 C. Investment by the Centre. The Centre may invest monies in excess of what is required for the operations of the Centre in investments determined by the Centre with the prior approval of the council.

70 D. Remuneration. (1) There shall be paid to the members of the Council such remuneration and allowances as may be determined by the Minister with the approval of Cabinet. (2) There shall be paid to the executive director and other staff of the Centre such remuneration as may be determined by the Council.

70 E. Centre to be self-accounting. (1) The Centre shall be a self accounting body and shall deal directly with the Ministry responsible for finance on matters concerning its finances. (2) All funds of the Centre shall be administered and controlled by the executive director who shall be the accounting officer in accordance with the Public Finance and Accountability Act and the regulations made under that Act.

Arbitration and Conciliation Act 3 (Amendment) Act 2008 70 F. Financial year. The financial year of the Centre shall be the same as that of the Government.

70 G. Estimates of the Centre. The Centre shall, before the commencement of each financial year, submit to the Minister responsible for finance, estimates of income and expenditure of the Centre for the ensuing financial year.

70 H. Accounts and audit. (1) The Centre shall keep proper books of account in respect of its income and expenditure in a form approved by the Auditor General.

Arbitration and Conciliation Act 3 (Amendment) Act 2008 70 I. Minister to lay Auditor General's report before Parliament. The Minister shall, as soon as practicable after receiving the audited accounts of the Centre and the Auditor General's report under section 70 .H, lay before Parliament the audited accounts of the Centre and the Auditor General's report.

70 J. Annual report. The Centre shall make an annual report to the Minister on its operations.

70 K. Minister to lay Centre's annual report before Parliament. The Minister shall lay before Parliament-

70 L. Contracts. (1) Any contract entered into by the Centre shall be made under the common seal of the Centre witnessed by the Executive Director and another member designated by the Council. (2) The common seal of the Centre shall be under the custody of the Executive Director.

70 M. Fees. (1) The Centre in the performance of its functions may charge fees for its services.

Arbitration and Conciliation Act 3 (Amendment) Act 2008 (2) The Minister shall, by statutory instrument, prescribe the fees to be charged by the Centre."

____________

Cross References. Public Finance and Accountability Act, 2003, Act No. 6 of 2003. Stamps Act, Cap. 342.

ACTS SUPPLEMENT No. 3 27th June, 2008. ACTS SUPPLEMENT to The Uganda Gazette No. 33 Volume CI dated 27th June, 2008. Printed by UPPC, Entebbe, by Order of the Government.

Act 4 Income Tax (Amendment) Act 2008 THE INCOME TAX (AMENDMENT) ACT, 2008 _________

ARRANGEMENT OF SECTIONS. Section

Act 4 Income Tax (Amendment) Act 2008

THE INCOME TAX (AMENDMENT) ACT, 2008

An Act to amend the Income Tax Act to provide for the exemption of the income of airlines and the income of a person derived from the exportation of finished consumer and capital goods for a period of ten years from taxation; the deduction of a debt incurred in respect of loans to the agricultural sector; the tax payable by a non resident person carrying on the business of transmitting messages by cable, radio, optical fibre or satellite communication, or from providing direct-to-home pay television services to subscribers in Uganda to be a final tax; to make the tax withheld on a payment of interest on Government securities other than on treasury bills by the Bank of Uganda to any person or by a financial institution to a resident individual to be a final tax and for related matters.

DATE OF ASSENT: 17th June, 2008.

Date of Commencement: 1st July, 2008.

BE IT ENACTED by Parliament as follows:

This Act shall come into force on 1st July, 2007.

this Act shall apply to the years of income commencing on 1st July Act 4 Income Tax (Amendment) Act 2008

Section 5 of the Income Tax Act, in this Act referred to as the principal Act, is amended by repealing subsection (3)(c).

Section 21 of the principal Act is amended by inserting immediately after subsection (1) (v) the following- "(w) the income of an investor compensation fund established under section 81 of the Capital Markets Act; (x) the income of a person derived from the operation of aircraft in international traffic whose place of effective management is not in Uganda; (y) the income of a person derived from the exportation of finished consumer and capital goods for a period of ten years where the person- (i) in the case of a new investment, applies in writing to the Commissioner to be issued with a certificate of exemption at the beginning of his or her investment; or (ii) in the case of an existing investment, applies for a certificate, from the Commissioner which is effective from 1st July, 2007, and the person- (aa) exports at least 80 percent of his or her production of goods; (ab) has fulfilled such conditions as may be prescribed by regulations made by the Minister; and (ac) has been issued with a certificate of exemption prescribed by the Commissioner."

Section 24 of the principal Act is amended by inserting immediately after subsection (2)(b) the following-

Act 4 Income Tax (Amendment) Act 2008 "(c) if the amount of the debt claim was in respect of a loan granted to any person by a financial institution for the purpose of farming, forestry, fish farming, bee keeping, animal and poultry husbandry or similar operations."

Section 27 of the principal Act is amended by substituting for subsection (6) the following-

"(6) If the written down value of a pool at the end of the year of income, after allowing for the deduction under subsection (3), is less than fifty currency points, a deduction shall be allowed for the amount of that written down value".

Section 86 of the principal Act is amended by substituting for subsection (4) the following-

"(4) Where a non resident person carries on the business of transmitting messages by cable, radio, optical fibre, or satellite communication, the tax payable by the person on the gross income derived from the transmission of messages by apparatus established in Uganda, whether or not such messages originated in Uganda, or from providing direct-to-home pay television services to subscribers in Uganda, shall be five per cent of the gross amount derived by the person in respect of the transmission."

Section 87 of the principal Act is amended by substituting for subsection (1) the following-

"(1) The tax imposed on a non resident person under sections 83 , 84 , 85 , 86(1) and 86(4) is a final tax on the income on which the tax has been imposed and-

Act 4 Income Tax (Amendment) Act 2008 (b) no deduction is allowed for any expenditure or loss incurred by the non resident person in deriving that income; and (c) the liability of the non resident person is satisfied if the tax payable has been withheld by a withholding agent under section 120 and paid to the Commissioner under section 123 ."

Section 122 of the principal Act is amended by substituting for paragraph (a) the following-

"(a) tax has been withheld under section 117 on a payment of interest on treasury bills or other Government securities by the Bank of Uganda to any person or by a financial institution to a resident individual, other than in the capacity of trustee, resident retirement fund or to an exempt organisation; or"

ACTS SUPPLEMENT No. 3 27th June, 2008. ACTS SUPPLEMENT to The Uganda Gazette No. 33 Volume CI dated 27th June, 2008. Printed by UPPC, Entebbe, by Order of the Government.

Act 5 Excise Tariff (Amendment) Act 2008 THE EXCISE TARIFF (AMENDMENT) ACT, 2008. __________

ARRANGEMENT OF SECTIONS.

Section

Act 5 Excise Tariff (Amendment) Act 2008

THE EXCISE TARIFF (AMENDMENT) ACT, 2008.

An Act to amend the Excise Tariff Act to replace the Second Schedule to the Act prescribing rates of excise duty.

DATE OF ASSENT: 17th June, 2008.

Date of Commencement: 1st July, 2008.

BE IT ENACTED by Parliament as follows:

This Act shall come into force on 1st July, 2007.

The Excise Tariff Act is amended by substituting for the Second Schedule, the following-

Act 5 Excise Tariff (Amendment) Act 2008 "SCHEDULE S. 3 No. Item Rate of excise duty

mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured and other non-alcoholic beverages, not including fruit or vegetable juices of heading 22.09 and 2202.10.00, Mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured. 13%

drinking 10%

Act 5 Excise Tariff (Amendment) Act 2008

solid form Shs. 50. per kg

plastics under its HS codes 3923.21.00 and 3923.29.00 120%"

Element 3 ACTS SUPPLEMENT I ». Kampala to The Uganda Gazette No. 33 Volume L/ fated 27rh7une. 2008. ....

Printed by UPPC, Entebbe, by Order of the Government. -------- Arc not ICALLNO.

Act 6 Value Added Tax (Amendment 200.8 THE VALUE ADDED TAX (AMENDMENT) ACT, 2008.

ARRANGEMENT OF SECTIONS

Section.

Act 6 Value Added Tax (Amendment) Act 2008

THE VALUE ADDED TAX (AMENDMENT) ACT, 2008.

An Act to amend the Value Added Tax Act to expand the definition of application for own use to include services; to provide that a person who is required to be registered or to pay tax under the Act is a taxable person from the beginning of the tax period for which the duty to register or pay tax arose; to repeal the requirement for professionals to register under the Act; to provide the value of a taxable supply of goods or services where government provides a subsidy; to add the supply of veterinary services and mosquito nets to the list of exempt supplies and to make other miscellaneous amendments to the Act; and for other related matters.

Date of Assent: 17th June, 2008.

Date of Commencement: 1st July, 2007.

Be it enacted by Parliament as follows:

This Act shall come into force on 1st July 2007.

Section 6 of the principal Act is amended by substituting for subsection (2) the following-

"(2) A person who is not registered but who is required to be registered or to pay tax under this Act, is a taxable person from the beginning of the tax period immediately following the period in which the duty to apply for registration or to pay tax arose."

Section 7 of the principal Act is amended by repealing subsection (6).

Section 21 of the principal Act is amended by inserting immediately after subsection (4) the following-

"(5) The taxable value of a taxable supply of goods or services where the Government has provided a subsidy is the consideration paid in money or in kind by all persons for that supply less the subsidy".

Act 6 Value Added Tax (Amendment) Act 2008 (aa) the supply of specialized vehicles, plant and machinery, feasibility studies, engineering designs and consultancy services and civil works related to hydro-electric power, roads and bridges' construction and water works.