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Tax Exemption (Uganda Peoples’ Defence Forces, Uganda Police Force and Uganda Prisons Service) Act

Act 1963 No. 16 Act 16 of 1963 Current version · as at 31 December 2000

An Act to make provision for and in connection with exemption from certain taxes.

Enacted1963
Commenced5 March 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 for and in connection with exemption from certain taxes.

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

Tax Exemption (Uganda Peoples’ Defence Forces, Uganda Police Force and Uganda Prisons Service) Act

Act 1963 No. 16

Commenced on 5 March 1963

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

An Act to make provision for and in connection with exemption from certain taxes.

1. Interpretation

In this Act (a) "Minister" means the Minister responsible for finance;

(b)

"territorial tax" means a tax, however described, imposed by or under a law made by the administration of a district.

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 (a) "Minister" means the Minister 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. (b) "territorial tax" means a tax, however described, imposed by or under a law made by the administration of a district.
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. Power to exempt from certain taxes

(1)

The Minister, whenever he or she thinks fit, may by statutory order exempt any member of the Uganda Peoples' Defence Forces, the Uganda Police Force or of the Uganda Prisons Service from the payment of any territorial tax; and any such order shall have effect notwithstanding the provisions of any law to the contrary.

(2)

An exemption conferred by an order made under this section shall have effect for the period specified in the order or, where no period is so specified, until the order is revoked.

(3)

An order made under this section may be given retrospective effect to any date not earlier than the 1st January, 1963.

By Ulii.org and Laws.Africa. Share widely and freely. 1

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 “Power to exempt from certain taxes”.

“(1) The Minister, whenever he or she thinks fit, may by statutory order exempt any member of the Uganda Peoples' Defence Forces, the Uganda Police Force or of the Uganda Prisons Service from the payment of any territorial tax; and any such order shall have effect notwithstanding the provisions of any law to the contrary.”
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.

3
  1. (1) The Minister, whenever he or she thinks fit, may by statutory order exempt any member of the Uganda Peoples' Defence Forces, the Uganda Police Force or of the Uganda Prisons Service from the payment of any territorial tax; and any such order shall have effect notwithstanding the provisions of any law to the contrary.
  2. (2) An exemption conferred by an order made under this section shall have effect for the period specified in the order or, where no period is so specified, until the order is revoked.
  3. (3) An order made under this section may be given retrospective effect to any date not earlier than the 1st January, 1963.
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.