Section 3: Exemption of motor vehicles, trailers and

engineering plants from licensing under the Traffic and Road Safety Act, 1998 Cap. 361. (1) All motor vehicles, trailers and engineering plants, are exempted from the provisions of sections 15, 16, 17, 21 and 22 of the Traffic and Road Safety Act, 1998. (2) All arrears of licence fees on motor vehicles, trailers and engineering plants are remitted. (3) In any case where licence fees under section 16 of the Traffic and Road Safety Act, 1998 had been paid for a period beyond the 30th day of June 2007, the owner of the motor vehicle, trailer or engineering plant in respect of which it was paid shall, on applying to the Uganda Revenue Authority be entitled to a refund of the prescribed fee calculated at the rate of one-twelfth, one eighth or one quarter of the annual fee applicable for each complete month during which, but for the exemption of the licence fee would have remained valid. PART TLV-AMENDMENT OF FINANCE AcT, 2006 The Finance Act, 2006 is amended- (a) in section 3, by inserting immediately after subsection (1) the (1a) The environmental levy shall also apply to a person who imports used motorcycles, scooters, mopeds, bicycles and used spare parts of motor vehicles or any of the items mentioned in this subsection". (b) by substituting for the First Schedule to that Act, the provisions of the Schedule to this Act; (c) by inserting at the end of the Second Schedule to that Act the '"(g) used motorcycles, scooters, mopeds, bicycles and used spare parts of motor vehicles or any of the items mentioned in this paragraph 10%".