Finance (NO.2) 2002 (Amendment) Act, 2011, 2011


Short title: 

Finance (NO.2) 2002 (Amendment) Act, 2011

Date of promulgation: 

29 September 2011

Date of commencement: 

1 July 2011

Download Original File: 


SUPPLEMENT No. 11                                                                          21st October, 2011.


to The Uganda Gazette No. 63 Volume CIV dated 21st October, 2011.

Printed by UPPC, Entebbe, by Order of the Government.i

Act 20 Finance (No. 2) 2002 (Amendment) Act                                   2011


THE FINANCE (No. 2) 2002 (AMENDMENT) ACT, 2011

An Act to amend the Finance (No. 2) Act, 2002 to increase the

levy on export of raw hides and skins of animals and to provide

for publication in the Uganda Gazette practice notes issued by the

Commissioner General.

Date of Assent: 29th September, 2011.

Date of Commencement: 1st July, 2011.

Be it enacted by Parliament as follows:

  1. Commencement

This Act shall come into force on 1st July, 2011.

  1. Amendment of section 9 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 a levy at a rate of US$0.80 per kg on any person exporting raw hides and skins of animals, including exporting for outward processing; whether fresh or salted, dried or limed, pickled or otherwise preserved but not tanned, parchment dressed or further prepared and whether or not de­headed or split.”




Act 20 Finance (No. 2) 2002 (Amendment) Act                                   2011

  1. Insertion of new section 10.

The Finance (No. 2) Act 2002 is amended by inserting immediately after section 9 the following—

“10. Publication of practice notes.

where the Commissioner General of the Uganda Revenue Authority issues a practice note, the Commissioner General shall cause that practice note to be published in the Gazzette.”