Finance Act, 2008

FINANCE ACT, 2008 ARRANGEMENT OF SECTIONS Section PART I PRELIMINARY. 1. Commencement. PART II AMENDMENT OF FINANCE (NO. 2) ACT, 2002. 2. Amendment of Finance (No.2) Act, 2002. PART III AMENDMENT OF FINANCE 2006. 3. Amendment of Finance Act, 2006. PART IV WAIVER OF TAX ARREARS. 4. Waiver of tax, duty, interest and penalties on arrears outstanding on or before 1st"> July, 2002. PART V REPEAL OF SECTION 7 OF THE FINANCE (No. 1) ACT, CAP. 187. 5. Repeal of section 7 of the Finance (No. 1) Act, Cap. 187. FINANCE ACT. An Act to amend the Finance (No. 2) Act, 2002 to change the levy on the export of raw hides and skins of animals; to amend the Finance Act, 2006 to change the fees relating to services and various documents under the Traffic and Road Safety Act, 1998; to vary the rates of the environmental levy; to provide for the waiver of arrears of tax, duty, interest and penalties due on or before 30 th"> June, 2002 and still outstanding by 30 th"> June 2008; to repeal section 7 of the Finance (No. 1) Act Cap. 187 and for related matters. Commencement: 1 July, 2008. PART I PRELIMINARY. 1. Commencement. This Act shall be deemed to have come into force on 1st"> July, 2008.

elated matters. Commencement: 1 July, 2008. PART I PRELIMINARY. 1. Commencement. This Act shall be deemed to have come into force on 1st"> July, 2008.

PART II AMENDMENT OF FINANCE (NO. 2) ACT, 2002. 2. Amendment of Finance (No. 2) Act, 2002. The Finance (No. 2) Act, 2002 is amended by substituting for section 9(1) of that Act the following— "(1) There shall be charged and collected by the Uganda Revenue Authority on any person exporting raw hides and skins of animals, (fresh or salted, dried or limed, pickled or otherwise preserved but not tanned, parchment dressed or further prepared) whether or not de-headed or split, a levy at a rate of US$0.40 per kg." PART III AMENDMENT OF FINANCE ACT, 2006. 3. Amendment of Finance Act, 2006. The Finance Act, 2006 is amended by— ( a ) substituting for the First Schedule the following— "Schedule Fees for services and various documents under the Traffic and Road Safety Act, 1998. Item Fees 1.

ting for the First Schedule the following— "Schedule Fees for services and various documents under the Traffic and Road Safety Act, 1998. Item Fees 1.

Registration fees on new registration Vehicles for transport of persons, hearses— (a) Sedan cars, saloon cars estate cars excluding dual purpose goods and passenger vehicles 750,000 (b) Passenger vehicles, including light omnibuses having seating accommodation not exceeding 28 passengers 850,000 (c) Medium omnibuses and heavy omnibuses having seating accommodation for more than 28 passengers 1,000,000 (d) Ambulances and prisons vans 250,000 (e) Hearses 750,000 Goods vehicles (including dual purpose vehicles/passenger vehicles), light goods vehicles— (f) Agricultural Tractors 250,000 (g) Goods vehicles with two tonnes or less of loading capacity 700,000 (h) Goods vehicles with more than two tonnes loading capacity and less than seven tonnes loading capacity 800,000 (i) Goods vehicles with seven tonnes or more and less than 10 tonnes loading capacity 850,000 (j) Goods vehicles with 10 tonnes or more of loading capacity 1,100,000 This section of the article is only available for our subscribers. Please click here to subscribe to a subscription plan to view this part of the article.

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