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FINANCE ACT, 1984.

ARRANGEMENT OF SECTIONS.

   Section

 

   1.   Amendments to the East African Customs and Transfer Tax Management Act.

 

CHAPTER 174
FINANCE ACT, 1984.

Commencement: 9 November, 1984.

   An Act to amend an enactment relating to taxes and duties and for other purposes connected therewith.

 

1.   Amendments to the East African Customs and Transfer Tax Management Act.

   The East African Customs and Transfer Tax Management Act is amended—

   (a)   in section 2, by substituting for the definition of "goods" occurring in subsection (1), the following—

""goods" includes all kinds of articles, wares, merchandise, livestock and currency, and, where any such goods are sold under this Act, the proceeds of such sale;";

   (b)   by inserting immediately after section 7 the following new section—

"7A.   Exchange of information, etc.

   Subject to such reciprocal arrangements as may be agreed upon by the Commissioner, the Commissioner may request from, or furnish to, the competent authorities of a foreign state any information, certificate, official report or other document in order to prevent, investigate or suppress offences against the laws or regulations applicable to the importation or exportation of goods into or from the territory of such foreign state.";

   (c)   by inserting immediately after section 25 the following new section—

"25A.   Trains arriving.

   (1) Upon arrival at any port of Uganda of any train carrying uncustomed goods, the station master or other person in charge of the railway station at that port shall deliver to the proper officer copies of all invoices, way-bills, consignment notes or other documents

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