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International Development Association Act

Act 1963 No. 1 Act 1 of 1963 Current version · as at 31 December 2000

An Act to make provision with respect to acceptance by Uganda of an international agreement for the establishment and operation of an International Development Association and to provide for matters related thereto.

Enacted1963
Commenced22 February 1963
Last amended—
Point-in-time consolidation · as at 31 December 2000. 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 make provision with respect to acceptance by Uganda of an international agreement for the establishment and operation of an International Development Association and to provide for matters related thereto.

Jurisdiction
Uganda
Type
Principal Legislation
Status
In force
Language
English

Full text of the Act

0 parts · 13 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

International Development Association Act

Act 1963 No. 1

Commenced on 22 February 1963

[This is the version of this document at 31 December 2000.]

An Act to make provision with respect to acceptance by Uganda of an international agreement for the establishment and operation of an International Development Association and to provide for matters related thereto.

1. Interpretation

In this Act, unless the context otherwise requires, "Minister" means the Minister for the time being responsible for finance

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 this Act, unless the context otherwise requires, "Minister" means the Minister for the time being responsible for finance”
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.

1
  1. In this Act, unless the context otherwise requires, "Minister" means the Minister for the time being responsible for finance
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. Acceptance of agreement

The Minister is authorised by instruments under his or her hand to empower such persons as may be named in the instruments, on behalf of the Government of Uganda (a) to sign the agreement; and

(b)

to deposit with the International Bank for Reconstruction and Development an instrument of acceptance of the agreement stating that the Government of Uganda has accepted in accordance with its law the agreement and the terms and conditions prescribed under it as the terms upon which the Government of Uganda shall be admitted to membership of the association.

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 “Acceptance of agreement”.

“The Minister is authorised by instruments under his or her hand to empower such persons as may be named in the instruments, on behalf of the Government of Uganda (a) to sign the agreement; and”
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. (b) to deposit with the International Bank for Reconstruction and Development an instrument of acceptance of the agreement stating that the Government of Uganda has accepted in accordance with its law the agreement and the terms and conditions prescribed under it as the terms upon which the Government of Uganda shall be admitted to membership of the association.
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. Financial provisions

(1)

There shall be charged on and paid out of the Consolidated Fund without further appropriation than this Act all sums required for the purpose of making payments on behalf of the Government-

(a)

in respect of subscriptions payable to the association under articles II and III of the agreement;

(b)

under section 2(a) of article IV of the agreement (which relates to falls in the par or foreign exchange value of currencies of members of the association); and

(c)

under section 4 of article VII of the agreement (which relates to the cessation of membership of the association).

(2)

The Minister may, on behalf of the Government, create and issue to the association, in such form as he or she thinks fit, any such non-interestbearing and nonnegotiable notes or other obligations as are provided for by section 2(e) of article II of the agreement, and any sums payable under any such notes or obligations so created and issued shall be charged on and paid out of the Consolidated Fund.

(3)

For the purpose of providing any sums required for making any payments under this section, the Minister may, on behalf of the Government, raise loans by the creation and issue of securities bearing such rates of interest and subject to such conditions as to repayment, redemption or otherwise as he or she may think fit and the principal and interest of such securities and the charges and expenses incurred in connection with their issue shall be charged on and paid out of the Consolidated Fund.

(4)

Any monies received by the Government from the association or raised under subsection (3) shall be paid into and form part of the Consolidated Fund and shall be available in the same manner as that fund is available.

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 “Financial provisions”.

“(1) There shall be charged on and paid out of the Consolidated Fund without further appropriation than this Act all sums required for the purpose of making payments on behalf of the Government-”
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.

7
  1. (1) There shall be charged on and paid out of the Consolidated Fund without further appropriation than this Act all sums required for the purpose of making payments on behalf of the Government-
  2. (a) in respect of subscriptions payable to the association under articles II and III of the agreement;
  3. (b) under section 2(a) of article IV of the agreement (which relates to falls in the par or foreign exchange value of currencies of members of the association); and
  4. (c) under section 4 of article VII of the agreement (which relates to the cessation of membership of the association).
  5. (2) The Minister may, on behalf of the Government, create and issue to the association, in such form as he or she thinks fit, any such non-interestbearing and nonnegotiable notes or other obligations as are provided for by section 2(e) of article II of the agreement, and any sums payable under any such notes or obligations so created and issued shall be charged on and paid out of the Consolidated Fund.
  6. (3) For the purpose of providing any sums required for making any payments under this section, the Minister may, on behalf of the Government, raise loans by the creation and issue of securities bearing such rates of interest and subject to such conditions as to repayment, redemption or otherwise as he or she may think fit and the principal and interest of such securities and the charges and expenses incurred in connection with their issue shall be charged on and paid out of the Consolidated Fund.
  7. (4) Any monies received by the Government from the association or raised under subsection (3) shall be paid into and form part of the Consolidated Fund and shall be available in the same manner as that fund is available.
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 · Acceptance of agreement Section 4 · Certain provisions of agreement to have force of law
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. Certain provisions of agreement to have force of law

The provisions of the agreement set out in the Schedule to this Act shall have the force of law in Uganda; but nothing in section 9 of article VIII of the agreement shall be construed as-

(a)

entitling the association to import goods free of customs duty without any restriction on their subsequent sale in the country to which they were imported;

(b)

conferring on the association any exemption from taxes or duties which form part of the price of goods sold; or

(c)

conferring on the association any exemption from taxes or duties which are in fact no more than charges for services rendered.

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 “Certain provisions of agreement to have force of law”.

“The provisions of the agreement set out in the Schedule to this Act shall have the force of law in Uganda; but nothing in section 9 of article VIII of the agreement shall be construed as-”
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.

3
  1. (a) entitling the association to import goods free of customs duty without any restriction on their subsequent sale in the country to which they were imported;
  2. (b) conferring on the association any exemption from taxes or duties which form part of the price of goods sold; or
  3. (c) conferring on the association any exemption from taxes or duties which are in fact no more than charges for services rendered.
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 9 · (a) The Association, its assets, property,
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

5. Effect of certain East African Community Acts modified

This Act shall have effect notwithstanding the East African Customs and Transfer Tax Management Act, the East African Income Tax Management Act, or any Act of the East African Community amending or replacing either of those Acts of the East African Community Schedule (Section 4 )

Provisions of the Articles of Agreement of the International Development Association which have the force of law

Article VIII - Status, immunities and privileges

Section Status of the Association

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 “Effect of certain East African Community Acts modified”.

“This Act shall have effect notwithstanding the East African Customs and Transfer Tax Management Act, the East African Income Tax Management Act, or any Act of the East African Community amending or replacing either of those Acts of the East African Community Schedule (Section 4)”
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
  1. This Act shall have effect notwithstanding the East African Customs and Transfer Tax Management Act, the East African Income Tax Management Act, or any Act of the East African Community amending or replacing either of those Acts of the East African Community Schedule (Section 4)
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 4 · Certain provisions of agreement to have force of law
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. The Association shall possess full juridical

personality and, in particular, the capacity (i) to contract;

(ii)

to acquire and dispose of immovable and movable property;

(iii)

to institute legal proceedings.

Section Position of the Association with regard to judicial process

3. Actions may be brought against the Association only in a court of competent jurisdiction in the territories of a member in which the Association has an office, has appointed an agent

for the purpose of accepting service or notice of process, or has issued or guaranteed securities. No action shall, however, be brought by members or persons acting for or deriving claims from members. The property and assets of the Association shall, wheresoever located and by whomsoever held, be immune from all forms of seizure, attachment or execution before the delivery of final judgment against the Association Section Immunity of assets from seizure

4. Property and assets of the Association, wherever located and by whomsoever held, shall be immune from search, requisition, confiscation, expropriation or

any other form of seizure by executive or legislative action Section Immunity of archives

5. The archives of the Association shall be inviolable

Section Freedom of assets from restrictions

6. To the extent necessary to carry out the operations provided for

in this Agreement and subject to the provisions of this Agreement, all property and assets of the Association shall be free from restrictions, regulations, controls and moratoria of any nature Section Privilege for communications

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 “To the extent necessary to carry out the operations provided for” applies.

“in this Agreement and subject to the provisions of this Agreement, all property and assets of the Association shall be free from restrictions, regulations, controls and moratoria of any nature Section Privilege for communications”
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.

1
  1. in this Agreement and subject to the provisions of this Agreement, all property and assets of the Association shall be free from restrictions, regulations, controls and moratoria of any nature Section Privilege for communications
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

7. The official communications of the Association shall be accorded by each member the same treatment that it accords to

the official communications of other members Section Immunities and privileges of officers and employees

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
Governing rule

This section states the governing statutory rule for “The official communications of the Association shall be accorded by each member the same treatment that it accords to”.

“the official communications of other members Section Immunities and privileges of officers and employees”
Primary legislation Source quotation matched
Practical effect

Use this section as the starting statutory rule for “The official communications of the Association shall be accorded by each member the same treatment that it accords to”, together with the linked provisions and current consolidation.

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

8. All Governors, Executive Directors, Alternates, officers

and employees of the Association (i) shall be immune from legal process with respect to acts performed by them in their official capacity except when the Association waives this immunity;

(ii)

not being local nationals, shall be accorded the same immunities from immigration restrictions, alien registration requirements and national service obligations and the same facilities as regards exchange restrictions as are accorded by members to the representatives, officials, and employees of comparable rank of other members;

(iii)

shall be granted the same treatment in respect of travelling facilities as is accorded by members to representatives, officials and employees of comparable rank of other members.

Section Immunities from taxation

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 “All Governors, Executive Directors, Alternates, officers”.

“and employees of the Association (i) shall be immune from legal process with respect to acts performed by them in their official capacity except when the Association waives this immunity;”
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.

2
  1. (ii) not being local nationals, shall be accorded the same immunities from immigration restrictions, alien registration requirements and national service obligations and the same facilities as regards exchange restrictions as are accorded by members to the representatives, officials, and employees of comparable rank of other members;
  2. (iii) shall be granted the same treatment in respect of travelling facilities as is accorded by members to representatives, officials and employees of comparable rank of other members.
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

9. (a) The Association, its assets, property,

income and its operations and transactions authorised by this Agreement, shall be immune from all taxation and from all customs duties. The Association shall also be immune from liability for the collection or payment of any tax or duty (b) No tax shall be levied on or in respect of salaries and emoluments paid by the Association to Executive Directors, Alternates, officials or employees of the Association who are not local citizens, local subjects, or other local nationals.

(c)

No taxation of any kind shall be levied on any obligation or security issued by the Association (including any dividend or interest thereon) by whomsoever held-

(i)

which discriminates against such obligation or security solely because it is issued by the Association; or

(ii)

if the sole jurisdictional basis for such taxation is the place or currency in which it is issued, made payable or paid, or the location of any office or place of business maintained by the Association.

(d)

No taxation of any kind shall be levied on any obligation or security guaranteed by the Association (including any dividend or interest thereon) by whomsoever held-

(i)

which discriminates against such obligation or security solely because it is guaranteed by the Association; or

(ii)

if the sole jurisdictional basis for such taxation is the location of any office or place of business maintained by the Association.

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
Jurisdictional rule

This section establishes the jurisdictional rule for “(a) The Association, its assets, property,”.

“income and its operations and transactions authorised by this Agreement, shall be immune from all taxation and from all customs duties. The Association shall also be immune from liability for the collection or payment of any tax or duty (b) No tax shall be levied on or in respect of salaries and emoluments paid by the Association to Executive Directors, Alternates, officials or employees of the Association who are not local citizens, local subjects, or other local nationals.”
Primary legislation Source quotation matched
Practical effect

A litigant should establish this jurisdictional basis before asking the court to determine the merits.

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

Operative requirements extracted from the consolidated text.

6
  1. (c) No taxation of any kind shall be levied on any obligation or security issued by the Association (including any dividend or interest thereon) by whomsoever held-
  2. (i) which discriminates against such obligation or security solely because it is issued by the Association; or
  3. (ii) if the sole jurisdictional basis for such taxation is the place or currency in which it is issued, made payable or paid, or the location of any office or place of business maintained by the Association.
  4. (d) No taxation of any kind shall be levied on any obligation or security guaranteed by the Association (including any dividend or interest thereon) by whomsoever held-
  5. (i) which discriminates against such obligation or security solely because it is guaranteed by the Association; or
  6. (ii) if the sole jurisdictional basis for such taxation is the location of any office or place of business maintained by the Association.
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 31 December 2000) — 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.