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Income Tax (Rental Rates) Regulations

Statutory Instrument 42 of 2020 Current version · as at 13 March 2020
Enacted2020
Commenced—
Last amended—
Point-in-time consolidation · as at 13 March 2020. 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

A full descriptive summary for this Act has not been recorded yet.

Jurisdiction
Uganda
Type
Principal Legislation
Status
In force
Language
English

Full text of the Act

0 parts · 4 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

Income Tax (Rental Rates) Regulations

[This is the version of this document at 13 March 2020.]

1. Title

These Regulations may be cited as the Income Tax (Rental Rates) Regulations, 2020.

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
Statutory power

This section confers or regulates the statutory power described as “Title”.

“These Regulations may be cited as the Income Tax (Rental Rates) Regulations, 2020.”
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
  1. These Regulations may be cited as the Income Tax (Rental Rates) Regulations, 2020.
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. Application

These Regulations apply to- (a) a taxpayer who fails to file a return in accordance with the Act; and (b) a taxpayer whose return is contested by the Commissioner.

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
Scope rule

This section defines when and how “Application” applies.

“These Regulations apply to- (a) a taxpayer who fails to file a return in accordance with the Act; and (b) a taxpayer whose return is contested by the Commissioner.”
Primary legislation Source quotation matched
Practical effect

Confirm that the matter and forum fall within this section before applying the Act's remaining provisions.

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

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

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

3. Interpretation

In these Regulations, unless the context otherwise requires-.

"Act" means the Income Tax Act, Cap. 340; "property" includes a factory, warehouse, house or other building;

"rent" has the meaning given to it in section 2 (ccc) of the Act; "rental income" has the meaning given to it in section 2 (ddd) of the Act;

"taxpayer" has the meaning given to it in section 2 (sss) of the 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
Definition

This section supplies the definitions or statutory meaning governing “Interpretation”.

“In these Regulations, unless the context otherwise requires-.”
Primary legislation Source quotation matched
Practical effect

Use this definition when interpreting other provisions that employ the language addressed by “Interpretation”.

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

Operative requirements extracted from the consolidated text.

3
  1. "Act" means the Income Tax Act, Cap. 340; "property" includes a factory, warehouse, house or other building;
  2. "rent" has the meaning given to it in section 2 (ccc) of the Act; "rental income" has the meaning given to it in section 2 (ddd) of the Act;
  3. "taxpayer" has the meaning given to it in section 2 (sss) of the 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
Section 2 · Application Income Tax Act
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

4. Rental income

(1)

A person who rents out property located along a road, lane or street specified in the first column of Schedule 1 to these Regulations shall be deemed to earn rental income from that property at the rate specified in the second, third, fourth, fifth and sixth columns of Schedule 1 to these Regulations, corresponding to the location in the first column respectively.

(2)

A person who, for residential purposes, rents out property I located in an area specified in the first column of Schedule 2 to these Regulations shall be deemed to earn rental income from that property at the rate specified in the second, third, fourth and fifth columns of Schedule 2, corresponding to the location in the first column, respectively.

(3)

A person who, for commercial purposes other than office space, rents out property located in an area specified in the first column of Schedule 2 to these Regulations shall be deemed to earn rental income at the rate specified in the sixth column of Schedule 2, corresponding to the location in the first column, respectively.

(4)

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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
Mandatory duty

This section imposes mandatory requirements concerning “Rental income”.

“(1) A person who rents out property located along a road, lane or street specified in the first column of Schedule 1 to these Regulations shall be deemed to earn rental income from that property at the rate specified in the second, third, fourth, fifth and sixth columns of Schedule 1 to these Regulations, corresponding to the location in the first column respectively.”
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.

4
  1. (1) A person who rents out property located along a road, lane or street specified in the first column of Schedule 1 to these Regulations shall be deemed to earn rental income from that property at the rate specified in the second, third, fourth, fifth and sixth columns of Schedule 1 to these Regulations, corresponding to the location in the first column respectively.
  2. (2) A person who, for residential purposes, rents out property I located in an area specified in the first column of Schedule 2 to these Regulations shall be deemed to earn rental income from that property at the rate specified in the second, third, fourth and fifth columns of Schedule 2, corresponding to the location in the first column, respectively.
  3. (3) A person who, for commercial purposes other than office space, rents out property located in an area specified in the first column of Schedule 2 to these Regulations shall be deemed to earn rental income at the rate specified in the sixth column of Schedule 2, corresponding to the location in the first column, respectively.
  4. (4) A person who, for purposes of providing office space, rents out property located in an area specified in the first column of Schedule 2 to these Regulations shall be deemed to earn rental income specified in the seventh column of Schedule 2, corresponding to the location in the first column, respectively. cm a o g Ok O o 1 CM oo O on W) OS cm" on ko" on o © CM cn
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 13 March 2020) — 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.