Bulletin-2014

BULLETIN 2014

NEW LEGISLATION

1. Anti-Pronography Act (Act 1, 2014)

An Act to define and create the offence of pornography; to provide for the prohibition of pornography; to establish the Pornography Control Committee and prescribe its functions; and for other related matters.

Date of Commencement : 9 May, 2014

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2. Higher Education Students Financing Act (Act 2, 2014)

An Act to establish a scheme to finance students to pursue higher education in Uganda; to establish the Higher Education Students Financing Board; to establish a Fund to finance the scheme; to provide for the management and administration of the scheme and the fund; and for related matters.

Date of Commencement: 28 February, 2014

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3. Anti-Homosexuality Act (Act 4, 2014)

An Act to prohibit any form of sexual relations between persons of the same sex; prohibit the promotion or recognition of such relations and to provide for other related matters.

Date of Commencement: 10 March, 2014.

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4. Free Zones Act 2014  (Act 5, 2014)

An Act to make provision for the establishment, development, management, marketing, maintenance, supervision and control of free zones; to establish the Uganda Free Zones Authority to be responsible for the establishment, development, management, marketing, maintenance, supervision and control of free zones; and to provide for other related matters.

Date of Commencement: 1 August, 2014.

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5. Uganda National Commission for Unesco Act (Act 6, 2014)

An Act to provide for the establishment and operation of the Uganda National Commission for UNESCO (UNATCOM); to provide for the object of the Commission; to provide for the functions of the Commission; to provide for the Board; to provide for the functions of the Board; to provide for committees of the Board; to provide for the Secretariat of the Commission; to provide for funds of the Commission; and to provide for other related matters.

Date of Commencement: Not available

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6. Chattel securities Act (Act 7, 2014)

An Act to regulate the making and enforcement of security interests in chattels; to repeal the Chattels Transfer Act and for other related purposes.

Date of Commencement: Not available

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7. National Population Council Act (Act 8, 2014)

An Act to provide for the establishment, composition, functions and administration of the National Population Council and its Secretariat and to provide for other related matters.

Date of Commencement: Not available

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8. Finance Act (Act 10, 2014)

An Act to provide for the alteration of certain taxes and duties, to provide for tariff treatment of goods from COMESA, to provide for remission of Government arrears of taxes, to repeal fees chargeable for the sale of hydrocarbon potential data, to amend certain enactments relating to taxes; to revise the non tax revenue in various enactments and for related matters.

Date of Commencement: 1 July, 2014.

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9. Excise Duty Act (Act 11, 2014)

An Act to consolidate and amend the law relating to excise duty and to provide for related matters.

Date of Commencement: 1 July, 2014.

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10. Stamp Duty Act 2014 (Act 13, 2014)

An Act to consolidate and amend the law relating to stamp duty and to provide for related matters.

Date of Commencement: 1 July, 2014, except items 8, 62(b) of Schedule 2.

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11. Tax Procedures Code Act (Act 14, 2014)

An Act to provide for a Code to regulate the procedures for the administration of specified tax laws in Uganda; to harmonise and consolidate the tax procedures under existing tax laws; and to provide for related matters.

Date of Commencement: Not available

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AMENDING LEGISLATION

1. Income Tax (Amendment) Act (Act 12, 2014)

An Act to amend the Income Tax Act, to provide for separation of rental income from chargeable income of companies, retirement funds and trustees, withholding tax on winnings of sports and pool betting, tax on disposal of commercial property, to provide for the definition of start up costs, to amend the Second and Third Schedule and for related matters.

Date of Commencement: 1 July, 2014.

See: Income Tax Act  (Cap. 340)

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