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Section 3: Interpretation
Income Tax (Rental Rates) Regulations
Point-in-time consolidation · as at 13 March 2020. This non-pilot lookup is excluded from search indexes pending a deterministic currency check. Verify against the latest Uganda Gazette before relying on it.
Consolidated text
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.
Source: laws_africa.