Law Revision (Miscellaneous Amendments) Act, 2023 (Act 17, 2023)

6. Conversion of financial amounts expressed in pounds in specified laws, to currency points 7. Amendment of the Evidence Act, Cap. 6 8. Amendment of the Magistrates Courts Act, Cap. 16 9. Amendment of the Trial on Indictments Act, Cap. 23 10. Amendment of the Cooperative Societies Act, Cap. 112

11. Amendment of Penal Code Act, Cap. 120 12. Amendment of the Administration of Estates (Small Estates) (Special Provisions) Act, Cap. 156 13. Amendment to the Succession Act, Cap. 162 14. Amendment of the Fisheries and Aquaculture Act, 2023

15. Amendment of the Uganda Registration Services Bureau Act, Cap. 210 16. Amendment of the Land Act, Cap. 227 17. Amendment of the Registration of Titles Act, Cap. 230 1 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 18. Amendment of the Divorce Act, Cap. 249 19. Amendment of Administration of Parliament Act, Cap. 257 20. Amendment of the Parliament (Powers and Privileges) Act, Cap. 258 21. Amendment of the Police Act, Cap. 303

22. Amendment of the Uganda Printing and Publishing Corporation Act, Cap. 330

23. Amendment of the Hides and Skins (Export Duty) Act, Cap. 339 24. Amendment of the Collective Investment Schemes Act, 2003

25. Amendment of the Uganda Peoples’ Defence Forces Act, 2005 26. Amendment of the Access to Information Act, 2005 27. Amendment of the Partnership Act, 2010 28. Amendment of the Tax Procedures Code Act, 2014

29. Amendment of the Common Market for Eastern and Southern Africa Treaty (Implementation) Act, 2017 30. Amendment of the External Trade Act, Cap. 88 31. Amendment of the Income Tax Act, Cap. 340 32. Amendment of the Uganda Communications Act, 2013 33. Amendment of the Roads Act, 2019 34. Amendment of the Computer Misuse Act, 2011 35. Amendment of the Public Order Management Act, 2013 36. Amendment of the Anti-Pornography Act, 2014 37. Amendment of specified Acts

38. Transitional SCHEDULES SCHEDULE 1 — Laws for Repeal SCHEDULE 2 — Conversion of Fines and Other Financial Amounts in specified laws to Currency Points SCHEDULE 3 — Conversion of Fines and Other Financial Amounts in The Penal Code Act to Currency Points SCHEDULE 4 — Conversion of Fines expressed in Shillings in specified laws to Currency Points SCHEDULE 5 — Modification of Low Fees, Costs and Values in Laws in Force on 15th May 1987 SCHEDULE 6 — Conversion of Financial Amounts Expressed in Pounds in Specified Laws, to Currency Points 2 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 THE LAW REVISION (MISCELLANEOUS AMENDMENTS) ACT, 2023 An Act to provide for the repeal of specified Acts; to provide for the conversion of fines and other financial amounts in specified laws to currency points; to provide for the conversion of financial amounts expressed in Pounds in specified laws to currency points; to provide for the amendment of several laws to correct the anomalies in those laws and to effect the decisions of the Constitutional Court and the Supreme Court; to transfer provisions in Finance Acts to the relevant laws and to incorporate provisions on winding up in the Collective Investment Schemes Act, 2003, the Partnership Act and the Cooperative Societies Act; and for related matters. Date of Assent: 10th May, 2023 Date of Commencement: 28th July, 2023 BE IT ENACTED by Parliament as follows:

1. Repeal of specified Acts The Acts specified in Schedule 1 to this Act are repealed.

2. Conversion of fines and other financial amounts in specified laws, to currency points (1) The fines and other financial amounts in the fourth column of Schedule 2 to this Act, specified in the provisions of the laws specified in the first, second and third columns respectively, are 3 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 modified as specified in the fifth column of the Schedule, using the formula in the Law Revision (Fines and other Financial Amounts in Criminal Matters) Act, 2008. (2) The modified fines and other financial amounts in the fifth column of Schedule 2 to this Act are converted into currency points as specified in the sixth column of the Schedule. (3) The laws specified in Schedule 2 to this Act are amended by substituting the fines and other financial amounts in the fourth column of Schedule 2 to this Act with the currency points in the sixth column of the Schedule. (4) Any provision of any law that would otherwise be affected by this section, which is not in Schedule 2, shall be amended using the provisions of this section.

3. Conversion of fines and other financial amounts in the Penal Code Act to currency points The fines and other financial amounts in the Penal Code Act specified in the second column of Schedule 3 to this Act are, using the formula in the Law Revision (Fines and other Financial Amounts in Criminal Matters) Act, 2008, converted into the amounts in the third column, which are substituted with the currency points specified in the fourth column of the Schedule.

4. Conversion of fines expressed in shillings in specified laws, to currency points (1) The fines in the fourth column of Schedule 4 to this Act, specified in the provisions of the laws specified in the first, second and third columns respectively, are converted into currency points as specified in the fifth column of the Schedule. (2) The laws specified in Schedule 4 to this Act are amended by substituting the fines in the fourth column of Schedule 4 to this Act with the currency points in the fifth column of the Schedule. 4 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (3) Any provision of any law that would otherwise be affected by this section, which is not in Schedule 4, shall be amended using the provisions of this section.

5. Modification of low fees, costs and values in laws in force on 15th May 1987 (1) The fees, values and costs in the fifth column of Schedule 5 to this Act, specified in the provisions of the laws specified in the first, second and third columns, are modified as specified in the sixth column of the Schedule, based on the justification in the seventh column of the Schedule. (2) The laws specified in Schedule 5 are amended by substituting the fees, values or costs, in the fifth column with the fees, values or costs in the seventh column of the Schedule.

6. Conversion of financial amounts expressed in pounds in specified laws, to currency points (1) The amounts in Pounds specified in the fourth column of Schedule 6 to this Act, specified in the provisions of the laws specified in the first, second and third columns respectively, are converted into Uganda shillings as specified in the fifth column to the Schedule, using the rate of Uganda shillings four thousand eight hundred to one Pound Sterling. (2) The amounts in Uganda shillings in the fifth column are, using the value of the currency point in the Law Revision (Fines and other Financial Amounts in Criminal Matters) Act, 2008, converted into currency points as specified in the sixth column of the Schedule. (3) The provisions of the laws specified in Schedule 6 to this Act are amended by substituting the financial amounts expressed in Pounds in the fourth column with the amounts expressed in currency points in the sixth column of the Schedule. 5 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (4) Any provision of any law that would otherwise be affected by this section, which is not in Schedule 7, shall be amended using the provisions of this section.

7. Amendment of the Evidence Act, Cap. 6 The Evidence Act is amended in section 122 by numbering the current provion as subsection (1), and inserting the following as subsection (2)— “(2) Notwithstanding subsection (1), the officer shall, in accordance with the requirements of the Access to Information Act, 2005 permit a person to give evidence derived from unpublished official records relating to any affairs of State.”

8. Amendment of the Magistrates Courts Act, Cap. 16 The Magistrates Courts Act is amended— (a) in section 76— (i) by replacing “four hundred and eighty days” appearing in paragraph (a), with “one hundred and eighty days”; and (ii) by replacing “two hundred and forty days” appearing in paragraph (b), with “sixty days”; (b) in section 168, by substituting for subsections (4) and (5), the following— “(4) Where a person granted bail by a magistrates court is committed for trial by the High Court, the bail granted by the magistrates court shall not lapse on the committal of that person. (5) Subsection (4) shall not be construed as limiting the powers of the High Court to, at any time, cancel bail granted by a magistrates court.”; 6 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (c) in section 195, by repealing subsections (2) and (4); (d) in section 204, by repealing subsection (4); and (e) in the Third Schedule, by repealing paragraph 31 (8).

9. Amendment of the Trial on Indictments Act, Cap. 23 The Trial on Indictments Act is amended— (a) in section 16,— (i) by replacing “four hundred and eighty days” appearing in paragraph (a), with “one hundred and eighty days”; and (ii) by replacing “two hundred and forty days” appearing in paragraph (b), with “sixty days”; (b) in section 125, by repealing subsection (2); and (c) in the schedule, by repealing paragraph 9 (1).

10. Amendment of the Cooperative Societies Act, Cap. 112 The Cooperative Societies Act is amended— (a) by substituting for section 59, the following— “59. Effect of winding up Upon the winding up of a registered society, the Second Schedule to this Act shall apply in relation to the society.”; (b) by substituting for section 67, the following— “67. Commission of offences by officers of a society If the liquidator of a society whose registration has been cancelled alleges that any of the offences mentioned 7 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 in paragraphs 17, 18, 19, 20, 21 and 22 of the Second Schedule has been committed, the liquidator shall report to the Director of Public Prosecutions for the institution of proceedings as may be necessary.”; (c) by substituting the Second Schedule with the following— “Second Schedule Provisions to apply to the winding up of a registered society

1. Definition of indebtness under section 53 of Act A registered society shall be deemed to be indebted under section 53 (a) of the Act— (a) if the applicant, by assignment or otherwise, to whom the registered society is indebted has served on the registered society, by leaving it at the registered office of the registered society, a demand under his or her hand requiring the registered society to pay the sum so due and the registered society has for three weeks thereafter neglected to pay the sum or to secure or compound for it to the reasonable satisfaction of the creditor; (b) if execution or other process issued on a judgment, decree or order of any court in favour of a creditor of the registered society is returned unsatisfied in whole or in part; or (c) if it is proved to the satisfaction of the court that the registered society is unable to pay its debts, and in determining whether a registered 8 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 society is unable to pay its debts the court shall take into account the contingent and prospective liabilities of the registered society.

2. Power to stay or restrain proceedings against registered society At any time after the presentation of a winding up petition, and before an order of the cancellation of the registration of a society has been made, the registered society, or any creditor or member of a society, may— (a) where any suit or proceeding against the registered society is pending in the High Court or Court of Appeal apply to the court in which the suit or proceeding is pending for a stay of the proceedings; and (b) where any other suit or proceeding is pending against the registered society, apply to the court having jurisdiction to wind up the registered society, to restrain further proceedings in the suit or proceeding, and the court to which application is made may, as the case may be, stay or restrain the proceedings accordingly on such terms as it thinks fit.

3. Avoidance of dispositions of property, etc. after date of dissolution. In a winding up by court, any disposition of the property of the registered society, including things in action, and any transfer of shares, or alteration in the status of the members of the registered society, made after the commencement of the winding up, shall, unless the court otherwise orders, be void. 9 Law Revision Act 17 (Miscellaneous Amendments) Act 2023

4. Avoidance of attachments, etc. Where any registered society is being wound up by court, any attachment, distress or execution put in force against the estate or effects of the registered society after the commencement of the winding up shall be void.

5. Actions stayed on order of cancellation of registration of society. When an order of the cancellation of the registration of a society is made, no action or proceeding shall be proceeded with or commenced against the registered society except by leave of court and subject to such terms as court may impose.

6. Effect of order of cancellation of registration of society An order for winding up a registered society shall operate in favour of all the creditors and of all the members of the registered society as if the order was made on the joint petition of a creditor and a member of the society.

7. Power to stay winding up (1) The court may at any time after an order for winding up, on the application either of the liquidator, a creditor or member of a society, and on proof to the satisfaction of the court that all proceedings in relation to the winding up ought to be stayed, make an order staying the proceedings altogether or for a limited time, on such terms and conditions as the court thinks fit. (2) On any application under this paragraph the court may, before making an order, require the liquidator to furnish to the court a report with respect to any facts or matters which are in the opinion of the liquidator relevant to the application. 10 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (3) A copy of every order made under this paragraph shall as soon as may be practicable, be forwarded by the registered society, or as may be prescribed, to the registrar for registration.

8. Power to summon persons suspected of having property of registered society, etc. (1) The court may, at any time after the appointment of an interim liquidator or the making of an order of the cancellation of the registration of a society, summon before it any officer of the registered society or person known or suspected to have in his or her possession any property of the registered society or supposed to be indebted to the registered society, or any person whom the court deems capable of giving information concerning the promotion, formation, trade, dealings, affairs or property of the registered society. (2) The court may examine the officer or person mentioned in subparagraph (1), on oath concerning the matters referred to in the subparagraph and may require the officer or person to produce any books and papers, relating to the registered society, in his or her custody or power, but where the officer or person claims any lien on the books or papers produced by him or her, the production shall be without prejudice to that lien, and the court shall have jurisdiction in the winding up to determine all questions relating to that lien. (3) If any person so summoned, after being tendered a reasonable sum for his or her expenses, refuses to come before the court at the time appointed, not having a lawful impediment (made known to the court at the time of its sitting and allowed by it), the court may cause the person to be arrested and brought before the court for examination. 11 Law Revision Act 17 (Miscellaneous Amendments) Act 2023

9. Power to arrest an absconding member of registered society The court may, at any time before or after making an order of the cancellation of the registration of a society, on proof of probable cause for believing that any officer or person mentioned in paragraph 8 (1) or a member of a society, is about to leave Uganda, to abscond or to remove or conceal any of his or her property for the purpose of evading any payment or of avoiding examination with respect to the affairs of the registered society, cause the officer, person or member, as the case may be, to be arrested and his or her books and papers and movable personal property to be seized and for the officer, person or member, as the case may be and the books, papers or movable personal property, respectively, to be safely kept until such time as the court may order.

10. Debts of all descriptions may be proved In every winding up, all debts payable on a contingency, and all claims against a registered society, present or future, certain or contingent, ascertained or sounding only in damages, shall be admissible to proof against the registered society, where a just estimate is made, so far as possible, of the value of the debts or claims, as may be subject to any contingency or sound only in damages, or for some other reason do not bear a certain value.

11. Application of the Insolvency Act in winding up of insolvent registered societies In the winding up of an insolvent registered society, the applicable provisions of the Insolvency Act shall apply to the rights of secured and unsecured creditors and to debts provable and to the valuation of annuities and future and contingent liabilities and all persons who would be 12 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 entitled to prove for and receive dividends out of the assets of the registered society may make such claims against the registered society under this paragraph.

12. Preferential payments (1) In the winding up of a registered society, there shall be paid in priority to all other debts— (a) all taxes and local rates due from the registered society at the relevant date and having become due and payable within twelve months next before that date, not exceeding in the whole, one year’s assessment; (b) if any, the rents payable to the Uganda Land Commission or a district land board, which are not more than one year in arrear; (c) all wages or salary (whether or not earned wholly or in part by way of commission) of any clerk or servant (not being a member of a society) in respect of services rendered to the registered society during four months next before the relevant date and all wages (whether payable for time or for piecework) of any worker or labourer in respect of services so rendered; (d) unless the registered society is being wound up voluntarily merely for the purposes of reconstruction or amalgamation with another registered society, or unless the registered society has, at the commencement of the winding up, under any contract with insurers, 13 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 rights capable of being transferred to and vested in a worker, all amounts due in respect of any compensation or liability for compensation under any law for the time being in force in Uganda relating to compensation of workers, being amounts which have accrued before the relevant date; (e) all amounts due in respect of contributions payable by the registered society under the National Social Security Fund Act, during a period of twelve months immediately preceding the relevant date, unless the registered society is being wound up voluntarily merely for the purposes of reconstruction or amalgamation with another registered society. (2) Notwithstanding anything in subparagraph (1)(c), the sum to which priority is to be given under the paragraph shall not, in the case of any one claimant, exceed four million shillings; except that where a claimant under subparagraph (1)(c) is a labourer in husbandry who has entered into a contract for the payment of a portion of his or her wages in a lump sum at the end of the year of hiring, he or she shall have priority in respect of the whole of such sum, or a part of it, as the court may decide to be due under the contract, proportionate to the time of service up to the relevant date. (3) Where any compensation under any law for the time being in force in Uganda relating to compensation of workers is a weekly payment, the amount due shall, for the purposes of subparagraph (l)(d), be taken to be the amount of the lump sum for which the weekly payment 14 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 could, if redeemable, be redeemed if the employer made an application for that purpose under such law. (4) Where any payment has been made to any clerk, servant, worker or labourer in the employment of a registered society, on account of wages or salary out of money advanced by some person for that purpose, the person by whom the money was advanced shall in a winding up have a right of priority in respect of the money so advanced and paid-up to the amount by which the sum in respect of which the clerk, servant, worker or labourer would have been entitled to priority in the winding up has been diminished by reason of the payment having been made. (5) The debts referred to in this paragraph shall— (a) rank equally among themselves and be paid in full, unless the assets are insufficient to meet them, in which case they shall abate in equal proportions; and (b) so far as the assets of the registered society available for payment of general creditors are insufficient to meet them, have priority over the claims of holders of debentures under any floating charge created by the registered society, and be paid accordingly out of any property comprised in or subject to that charge. (6) In the event of a landlord or other person distraining or having distrained on any goods or effects of the registered society within six months next before the date of an order of the cancellation of the registration of a society, the debts to which priority is given by this paragraph shall be a first charge on the goods or effects so 15 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 distrained on, or the proceeds of the sale of those goods or effects; but in respect of any money paid under any such charge, the landlord or other person shall have the same rights of priority as the person to whom the payment is made. (7) For the purposes of this paragraph— (a) any remuneration in respect of a period of absence from work through sickness or other good cause shall be deemed to be wages in respect of services rendered to the registered society during that period; (b) “the relevant date” means— (i) in the case of a registered society ordered to be wound up compulsorily, the date of the appointment (or first appointment) of an interim liquidator, or, if no such appointment was made, the date of the order of the cancellation of the registration of the society, unless in either case the registered society had commenced to be wound up voluntarily before that date; and (ii) in any other case where subparagraph (i) does not apply, the date of the passing of the resolution for the winding up of the registered society.

13. Fraudulent preference (1) Any transfer, conveyance, mortgage, charge, delivery of goods, payment, execution or other act relating to property made or done by or against a registered 16 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 society within six months before the commencement of its winding up which, had it been made or done by or against an individual within six months before the presentation of a bankruptcy petition on which the individual is adjudged bankrupt, would be deemed in his or her bankruptcy a fraudulent preference, shall in the event of the registered society being wound up be deemed a fraudulent preference of its creditors and be invalid accordingly. (2) Any transfer, conveyance or assignment by a registered society of all its property to trustees for the benefit of all its creditors shall be void to all intents.

14. Effect of floating charge Where a registered society is being wound up, a floating charge on the undertaking or property of the registered society created within twelve months of the commencement of the winding up shall, unless it is proved that the registered society immediately after the creation of the charge was solvent, be invalid, except to the amount of any cash paid to the registered society at the time of or subsequently to the creation of, and in consideration for, the charge, together with interest on that amount at the rate of 6 percent per year or such other rate as may for the time being be prescribed.

15. Restriction of rights of creditor as to execution or attachment in the case of registered society being wound up (1) Where a creditor has issued execution against the movable or immovable property of a registered society or has attached any debt due to the registered society, and the registered society is subsequently wound up, the creditor shall not be entitled to retain the benefit of the execution or attachment against the liquidator in the winding up of 17 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 the registered society unless the creditor completed the execution or attachment before the commencement of the winding up; except that— (a) where the creditor had notice of a meeting at which a resolution for voluntary winding up was to be proposed, the date on which the creditor so had notice shall, for the purposes of this subparagraph, be substituted for the date of the commencement of the winding up; (b) a person who purchases in good faith under a sale by a bailiff on an order of the court any movable property of a registered society on which an execution has been levied shall in all cases acquire a good title to the movable property against the liquidator; and (c) the rights conferred by this subparagraph on the liquidator may be set aside by the court in favour of the creditor to such extent and subject to such terms as the court may think fit. (2) For the purposes of this paragraph, an execution against movable property shall be taken to be completed by seizure and sale, and an attachment of a debt shall be deemed to be completed by receipt of the debt, and an execution against immovable property shall be deemed to be completed by seizure and, in the case of an equitable interest, by the appointment of a receiver. (3) In this paragraph and in paragraph 16, “movable property” includes all chattels personal, and “bailiff” 18 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 includes any officer charged with the execution of a writ or other process.

16. Duties of bailiff as to goods taken in execution (1) Subject to subparagraph (3), where any movable property of a registered society is taken in execution, and, before the sale of the movable property or the completion of the execution by the receipt or recovery of the full amount of the levy, notice is served on the bailiff that an interim liquidator has been appointed or that an order of the cancellation of the registration of a society has been made or that a resolution for voluntary winding up has been passed, the bailiff shall, on being so required, deliver the movable property, including any money seized or received in part satisfaction of the execution, to the liquidator, but the costs of the execution shall be a first charge on the goods or money so delivered, and the liquidator may sell the goods, or a sufficient part of the goods, for the purpose of satisfying that charge. (2) Subject to subparagraph (3), where under an execution in respect of a decree for a sum exceeding four million shillings the movable property of a registered society is sold or money is paid in order to avoid sale, the bailiff shall deduct the costs of the execution from the proceeds of the sale or the money paid and retain the balance for fourteen days, and if within that time notice is served on the bailiff of a petition for the winding up of the registered society having been presented or of a meeting having been called at which there is to be proposed a resolution for the voluntary winding up of the registered society and an order is made or a resolution is passed, as the case may be, for the winding up of the registered society, the bailiff shall pay the balance to the liquidator, 19 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 who shall be entitled to retain it as against the execution creditor. (3) The rights conferred by this paragraph on the liquidator may be set aside by the court in favour of the creditor to such extent and subject to such terms as the court thinks fit.

17. Offences by officers of registered societies in liquidation (1) If any person, being a past or present officer of a registered society which at the time of the commission of the alleged offence is being wound up, whether by or under the supervision of the court or voluntarily, or is subsequently ordered to be wound up by the court or subsequently passes a resolution for voluntary winding up— (a) does not to the best of his or her knowledge and belief fully and truly discover to the liquidator all the property, movable and immovable, of the registered society, and how and to whom and for what consideration and when the registered society disposed of any part of the property, except such part as has been disposed of in the ordinary way of the business of the registered society; (b) does not deliver up to the liquidator, or as he or she directs, all such part of the movable and immovable property of the registered society as is in his or her custody or under his or her control, and which he or she is required by law to deliver up; 20 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (c) does not deliver up to the liquidator, or as he or she directs, all books and papers belonging to the registered society and which he or she is required by law to deliver up; (d) within twelve months next before the commencement of the winding up or at any time thereafter conceals any part of the property of the registered society to the value of two million shillings or more, or conceals any debt due to or from the registered society; (e) within twelve months next before the commencement of the winding up or at any time thereafter fraudulently removes any part of the property of the registered society to the value of two million shillings or more; (f) makes any material omission in any statement relating to the affairs of the registered society; (g) knowing or believing that a false debt has been proved by any person under the winding up, fails for the period of a month to inform the liquidator of this; (h) after the commencement of the winding up prevents the production of any book or paper affecting or relating to the property or affairs of the registered society; (i) within twelve months next before the commencement of the winding up or at any time thereafter conceals, destroys, mutilates 21 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 or falsifies, or is privy to the concealment, destruction, mutilation or falsification of, any book or paper affecting or relating to the property or affairs of the registered society; (j) within twelve months next before the commencement of the winding up or at any time thereafter makes or is privy to the making of any false entry in any book or paper affecting or relating to the property or affairs of the registered society; (k) within twelve months next before the commencement of the winding up or at any time thereafter fraudulently parts with, alters or makes any omission in, or is privy to the fraudulent parting with, altering or making any omission in, any document affecting or relating to the property or affairs of the registered society; (l) after the commencement of the winding up or at any meeting of the creditors of the registered society within twelve months next before the commencement of the winding up attempts to account for any part of the property of the registered society by fictitious losses or expenses; (m) has within twelve months next before the commencement of the winding up or at any time thereafter, by any false representation or other fraud, obtained any property for or on behalf of the registered society on credit which 22 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 the registered society does not subsequently pay for; (n) within twelve months next before the commencement of the winding up or at any time thereafter, under the false pretence that the registered society is carrying on its business, obtains on credit, for or on behalf of the registered society, any property which the registered society does not subsequently pay for; (o) within twelve months next before the commencement of the winding up or at any time thereafter pawns, pledges or disposes of any property of the registered society which has been obtained on credit and has not been paid for, unless such pawning, pledging or disposing is in the ordinary way of the business of the registered society; (p) is guilty of any false representation or other fraud for the purpose of obtaining the consent of the creditors of the registered society or any of them to an agreement with reference to the affairs of the registered society or to the winding up; (q) has within twelve months next before the commencement of the winding up been privy to the carrying on of the business of the registered society knowing that the registered society was unable to pay its debts; or 23 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (r) has been privy to the contracting by the registered society of any debt provable in the liquidation without having at the time when the debt was contracted any reasonable or probable ground of expectation (proof whereof shall lie on him or her) that the registered society would be able to pay that debt, he or she commits an offence and is, in the case of the offences mentioned in (m), (n) and (o) of this subparagraph, liable on conviction to imprisonment for a term not exceeding five years and in the case of any other offence is liable on conviction to imprisonment for a term not exceeding three years. (2) It shall be a good defence to a charge under subparagraph (1) (a), (b), (c), (d), (f), (n), (o), (q) or (r) if the accused proves that he or she had no intent to defraud and to a charge under subparagraph (1) (h), (i) or (j) if he or she proves that he or she had no intent to conceal the state of affairs of the registered society or to defeat the law. (3) Where any person pawns, pledges or disposes of any property in circumstances which amount to an offence under subparagraph (1)(o), every person who takes in pawn or pledge or receives the property knowing it to be pawned, pledged or disposed of, commits an offence and is liable on conviction to be punished in the same way as if he or she had been convicted of an offence under section 314(1) of the Penal Code Act. (4) For the purposes of this paragraph, “officer” includes any person in accordance with whose directions or instructions the members of a registered society have been accustomed to act. 24 Law Revision Act 17 (Miscellaneous Amendments) Act 2023

18. Penalty for falsification of books If any officer or member of a registered society being wound up destroys, mutilates, alters or falsifies any books, papers or securities, or makes or is privy to the making of any false or fraudulent entry in any register, book of account or document belonging to the registered society with intent to defraud or deceive any person, he or she commits an offence and is liable to imprisonment for a term not exceeding seven years, and is also liable to a fine.

19. Fraud by officers of registered societies which have gone into liquidation (1) If any person, who at the time of the commission of the alleged offence, is an officer of a registered society which is subsequently ordered to be wound up by the court or subsequently passes a resolution for voluntary winding up— (a) has by false pretences or by means of any other fraud induced any person to give credit to the registered society; (b) with intent to defraud creditors of the registered society, has made or caused to be made any gift or transfer of or charge on, or has caused or connived at the levying of any execution against, the property of the registered society; (c) with intent to defraud creditors of the registered society, has concealed or removed any part of the property of the registered society since, or within two months before, the date of any unsatisfied judgment or order for payment of money obtained against the registered society, 25 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 he or she commits an offence and is liable, on conviction, to imprisonment for a term not exceeding two years. (2) For the purposes of this paragraph, “officer” includes any person in accordance with whose directions or instructions the members of a registered society have been accustomed to act.

20. Officers of registered society failing to account for loss of part of the property of registered society (1) If any person being a past or present officer of a registered society which is being wound up under this Act fails to give a satisfactory explanation of the manner in which the loss occurred, he or she commits an offence and is liable, on conviction, to imprisonment for a term not exceeding three years. (2) A prosecution shall not be instituted against any person under this paragraph except by order of the Director of Public Prosecutions.

21. Liability where proper accounts not kept (1) If in the course of the winding up of a registered society it is shown that proper books of account were not kept by the registered society at any time during the two years immediately preceding the commencement of the winding up, or the period between the registration of the registered society and the commencement of the winding up, whichever is the shorter, every officer of the registered society who is in default is liable, on conviction, to imprisonment for a term not exceeding three years, unless he or she shows that he or she acted honestly and that in the circumstances in which the business of the registered society was carried on the default was excusable. 26 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (2) For the purpose of this paragraph, a registered society shall be deemed not to have kept proper books of account, if it has not kept such books or accounts as are required to be kept by section 22 of the Act.

22. Responsibility for fraudulent trading of persons concerned (1) If in the course of the winding up of a registered society it appears that any business of the registered society has been carried on with intent to defraud the creditors of the registered society or the creditors of any other person or for any fraudulent purpose, the court, on the application of the liquidator or any creditor or member of the registered society, may, if it thinks proper to do so, declare that any persons who were knowingly parties to the carrying on of the business in the manner referred to in this subparagraph shall be personally responsible, without any limitation of liability, for all or any of the debts or other liabilities of the registered society as the court may direct. (2) On the hearing of an application under subparagraph (1), the liquidator may himself or herself give evidence or call witnesses. (3) Where the court makes a declaration under subparagraph (1), the court may give any further directions as it thinks proper for the purpose of giving effect to that declaration and, in particular, the court may make provision for making the liability of any person under the declaration a charge on any debt or obligation due from the registered society to him or her, or on any mortgage or charge or any interest in any mortgage or charge on any assets of the registered society held by or vested in him or her, or any registered society or person on his or her behalf, or any 27 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 person claiming as assignee from or through the person liable or any registered society or person acting on his or her behalf, and may from time to time make such further order as may be necessary for the purpose of enforcing any charge imposed under this subparagraph. (4) For the purpose of subparagraph (3), “assignee” includes any person to whom or in whose favour, by the directions of the person liable, the debt, obligation, mortgage or charge was created, issued or transferred or the interest created, but does not include an assignee for valuable consideration (not including consideration by way of marriage) given in good faith and without notice of any of the matters on the ground of which the declaration is made. (5) Where any business of a registered society is carried on with such intent or for such purpose as is mentioned in subparagraph (l), every person who was knowingly a party to the carrying on of the business in the manner specified in the subparagraph, is liable, on conviction, to a fine not exceeding two hundred fifty currency points or to imprisonment for a term not exceeding two years, or both. (6) This paragraph shall have effect notwithstanding that the person concerned may be criminally liable in respect of the matters on the ground of which the declaration is to be made.”

11. Amendment of Penal Code Act Cap. 120 The Penal Code Act is amended— (a) by repealing sections 39, 40, 161, 162, 163, 164, 168 (l) (c) and (d); 28 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (b) in section 42, by substituting “seditious publication” appearing in subsections (1), (2), (4) and (5) with “publication referred to in section 41 (1)”; (c) in sections 43 and 44, by substituting “section 40” appearing in both sections with “section 41”; (d) by repealing section 50; and (e) by repealing section 154.

12. Amendment of the Administration of Estates (Small Estates) (Special Provisions) Act Cap. 156 The Administration of Estates (Small Estates) (Special Provisions) Act is amended by repealing section 7(2).

13. Amendment to the Succession Act, Cap. 162 The Succession Act is amended in section 50 by substituting for the word “testator” appearing in subsection (2), the word “witness”.

14. Amendment of the Fisheries and Aquaculture Act, 2023 The Fisheries and Aquaculture Act, 2023 is amended by inserting immediately after section 79, the following— “79A. Imposition of fish levy. (1) A fish levy is imposed on fish exports originating from or caught in the fishing waters of Uganda. (2) The fish levy shall be payable at the following rates— (a) large fish species (fresh, salted or smoked) at USD 05 cents per kilogram Free On Board (F.O.B); 29 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (b) fish bladder (maws) at eight percent of the total value; (c) small pelagic (Mukene, Mmeziri, Ragoge and Nkejje) at USD 02 cents per kilogram for export; (d) industrial by-products (fish frames, fat, skin, fish off cuts and fish oil) at USD 02 cents per kilogramme for export. (3) The levy shall be paid by the exporter to the Uganda Revenue Authority at the time of export out of Uganda.”

15. Amendment of the Uganda Registration Services Bureau Act, Cap. 210 The Uganda Registration Services Bureau Act is amended— (a) by repealing section 36 (1); and (b) by inserting after section 36, the following section— “37. Validation of actions Any action taken or done by an officer appointed under this Act, in the performance of duties under any of the relevant laws, which would be valid notwithstanding section 36 (1) of the Act, from 16th August, 2004, up to the date of commencement of this section is hereby validated.”

16. Amendment of the Land Act, Cap. 227 The Land Act is amended— (a) in section 1— (i) by repealing the definition of “Commissioner”; 30 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (ii) by inserting after the definition of “registrable interest”, the following definition— “Registrar of Titles” means the registrar of titles appointed under the Registration of Titles Act;”; and (b) by substituting for “Commissioner” wherever it appears in the Act, the term “Registrar of Titles”.

17. Amendment of the Registration of Titles Act, Cap. 230 The Registration of Titles Act is amended— (a) in section 2— (i) by repealing the definition of “Commissioner”; (ii) by inserting after the definition of “proprietor”, the following definition— “Registrar” means the Registrar of Titles appointed under section 3 and includes the deputy registrar of titles so appointed and any assistant registrar of titles so appointed to the extent that he or she has been authorised to exercise or perform any power or duty conferred or imposed by this Act upon the Registrar of Titles;”; (b) by substituting for section 3, the following section— “3. Appointment of officers (1) A Registrar of Titles shall be appointed to have the charge and control of the Office of Titles and to exercise the powers and perform the duties conferred or imposed upon the Registrar of Titles by this or any other Act. 31 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (2) There may be appointed a deputy registrar of titles and such assistant registrars of titles as may be required for the purposes of this Act. (3) The appointments made under this section shall be made in accordance with any written law relating to the appointment of persons in the public service.”; (c) by inserting after section 203, the following section— “204. Validation of actions Any action taken or done by a person appointed to exercise the powers and perform the duties conferred or imposed by this or any other Act, which would otherwise be valid notwithstanding the definition of “Commissioner” in section 2 of the Act, from 18th March, 2004, up to the date of commencement of this section, is hereby validated.”; and (d) in the Twenty-second Schedule, by inserting immediately after paragraph 3(e), the following paragraphs— on registration fees in one point five "(f) respect of transfer of currency points land on consent to transfer (g) one currency point land on application for (h) one currency point extension of lease on registration of a (i) one currency point court order on registration fees for (j) two currency points a mortgage on Certification of a zero point two of a (k) mortgage currency point” 32 Law Revision Act 17 (Miscellaneous Amendments) Act 2023

18. Amendment of the Divorce Act, Cap. 249 The Divorce Act is amended— (a) in section 4— (i) by substituting for subsection (1), the following— “4. Grounds for divorce (1) A husband or wife may apply by petition to the court for the dissolution of the marriage on the ground that since the solemnisation of the marriage, his wife or her husband— (a) has been guilty of adultery; (b) has changed his or her profession of Christianity for the profession of some other religion, and gone through a form of marriage with another man or woman; (c) has been guilty of bigamy; (d) has been guilty of rape, sodomy or bestiality; (e) has been guilty of cruelty; or (f) has been guilty of desertion, without reasonable excuse, for two years or upwards.”; (ii) by repealing subsection (2); (b) by substituting for section 5 the following— “5. Corespondent The petitioner for divorce under this Act shall make the alleged adulterer or adulteress a corespondent to the 33 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 petition, except where the petitioner is excused by the court from doing so on one of the following grounds— (a) that the petitioner does not know the person with whom the adultery was committed; (b) that the petitioner does not know the name of the alleged adulterer, although he or she has made efforts to discover the name; or (c) that the alleged adulterer is dead.”; (c) in section 21— (i) by substituting for subsection (1), the following— “(1) A husband or wife, as the case may be, may, by petition, claim damages from any person on the ground that that person committed adultery with the wife or husband of the petitioner, as the case may be.”; (ii) in subsection (3), by inserting at the end of the subsection, the phrase “or husband, as the case may be.”; and (iii) in subsection (5), by inserting after the word “his”, the words “or her”; (d) by substituting for section 22, the following— “22. Costs against a corespondent A corespondent may be ordered to pay the whole or any part of the costs of the proceedings if adultery with the wife or husband of the petitioner, as the case may be, has 34 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 been established against him or her; except that he or she shall not be ordered to pay the costs of the petitioner— (a) if, at the time of the adultery, he or she had no reason to believe that the respondent was married; (b) if the respondent was, at the time of the adultery, living apart from his wife or her husband.”; (e) in section 23— (i) by substituting for the word “wife”, the words “husband or wife, as the case may be”; (ii) by substituting “she” with “he or she”; and (iii) by inserting immediately after the words “husband’s”, the words “or wife’s”; (f) in section 24— (i) by substituting for subsection (1), the following— “(1) On a decree absolute declaring a marriage to be dissolved, or on a decree of judicial separation obtained by a husband or wife, the court may order the wife or husband,as the case may be, to secure to her husband or to his wife, such sum of money as, having regard to her husband’s or his wife’s fortune, as the case may be, if any, to the ability of the husband or wife, and the conduct of the parties, it thinks reasonable.”; (ii) in subsection (2), by inserting before the word “wife”, the word “husband or”; and 35 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (iii) in subsection (3), by inserting before the word “wife herself” the word “husband himself or” and by inserting before the word “her behalf” the word “his behalf or”.; (g) in section 25, by inserting after the word “husband” the word “ or wife, as the case may be”; and (h) by repealing section 26.

19. Amendment of Administration of Parliament Act, Cap. 257 The Administration of Parliament Act is amended— (a) by inserting immediately after section 24, the following— “24A. Establishment of Parliamentary Budget Office (1) There shall be a Parliamentary Budget Office within the Parliamentary Service consisting of full time and part time budget and economics experts as may be required from time to time. (2) The functions of the Budget Office shall be to provide Parliament and its Committees with objective and timely analysis required for economic and budget proposals and the information and estimates required for the Parliamentary budget process, and without prejudice to the generality of the foregoing the Budget Office shall— (a) provide budget related information to all Committees in relation to their jurisdiction; (b) submit reports on, but not limited to, economic forecasts, projections and options for reducing the budget deficit; 36 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (c) identify and make recommendations on Bills that provide an increase or decrease in revenue and the Budget; (d) prepare analytical studies of specific subjects such as financial risks posed by Government sponsored enterprises and financial analysis; and (e) generally, give advice to Parliament and its Committees on the National Budget and the economy.”; and (b) by inserting immediately after section 32, the following— “32A. Remuneration of members of Parliament (1) There shall be paid to a member of Parliament in respect of his or her office as a member, or such other office which he or she holds by virtue of being a member of Parliament, salary and gratuity as may be determined by Parliament. (2) Notwithstanding subsection (1), where a member of Parliament is also a member of the Uganda Peoples’ Defence Forces and earns a salary by virtue of being a member of the Uganda Peoples’ Defence Forces, that member of Parliament shall— (a) be paid the salary differential if his or her salary earned as a member of the Uganda Peoples’ Defence Forces is less than the salary of the member of Parliament; (b) be paid no salary by virtue of being a member of Parliament if he or she earns a salary in the Uganda Peoples’ Defence Forces equal to or more than the salary specified for a member of Parliament. 37 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (3) The gratuity under subsection (1) shall be paid— (a) at the end of each period of twelve months’ service in office or at such period as the member of Parliament may desire; or (b) on the death or retirement of a member of Parliament. (4) Where a member of Parliament entitled to a gratuity under this section vacates his or her seat by reason of a dissolution of Parliament and was returned as a member of Parliament in the following general election, and appointed to an office which entitled him or her to a gratuity under this Act, he or she shall be deemed, for the purposes of this section, to have continued to be entitled to the gratuity during the intervening period. (5) For the purposes of this section, “retirement” includes resignation and cessation to hold office for any cause. (6) The gratuity payable on the death of a member of Parliament entitled to it shall be the sum amounting to one year’s basic salary payable to the member of Parliament in respect of the office he or she was holding at the time of his or her death.”

20. Amendment of the Parliament (Powers and Privileges) Act, Cap. 258 The Parliament (Powers and Privileges) Act is amended by repealing section 14.

21. Amendment of the Police Act, Cap. 303 The Police Act is amended— (a) by repealing section 27A(2) and (3); and (b) by repealing section 32(2) and (3). 38 Law Revision Act 17 (Miscellaneous Amendments) Act 2023

22. Amendment of the Uganda Printing and Publishing Corporation Act, Cap. 330 The Uganda Printing and Publishing Corporation Act is amended— (a) in section 1, by repealing paragraph (e) defining the term “Government printer”; (b) in section 2, by inserting after subsection (2), the following subsection— “(3) The corporation shall be the Government printer.”; and (c) in section 4, by repealing paragraph (a).

23. Amendment of the Hides and Skins (Export Duty) Act, Cap. 339 The Hides and Skins (Export Duty) Act is amended— (a) in section 1, by repealing paragraph (a); (b) by substituting for section 2, the following— “2. Imposition of levy on raw hides and skins (1) There shall be charged and collected by the Uganda Revenue Authority a levy at the rate of US$0.80 per kg on any raw hides and skins of animals exported out of Uganda, including hides and skins exported for outward processing; whether the hides and skins are fresh, salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared and whether or not the hides and skins are de-haired or split. (2) The levy charged under subsection (1) does not apply to imported raw hides and skins of animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not de-haired or split. 39 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (3) No levy shall be payable for any item in the Second Schedule to this Act.”; (c) in section 6— (i) by repealing subsection (1); and (ii) by repealing the word “second” appearing in subsection (2); and (d) by repealing the First Schedule.

24. Amendment of the Collective Investment Schemes Act, 2003 The Collective Investment Schemes Act, is amended— (a) by repealing section 57; and (b) by repealing section 58 (1) (a).

25. Amendment of the Uganda Peoples’ Defence Forces Act, 2005 The Uganda Peoples’ Defence Forces Act, 2005 is amended— (a) in section 231, by repealing the phrase “except in cases where the appellant has been sentenced to death or to a term of imprisonment exceeding five years”, appearing at the end of the provision; and (b) in section 248, by repealing paragraphs (b) (i) and (ii).

26. Amendment of the Access to Information Act, 2005 The Access to Information Act, 2005 is amended in section 2(1) by inserting before the word “Government”, first appearing in the subsection, the word “Parliament”. 40 Law Revision Act 17 (Miscellaneous Amendments) Act 2023

27. Amendment of the Partnership Act, 2010 The Partnership Act, 2010 is amended— (a) in section 53— (i) by substituting for the headnote the following— “53. Winding up of partnerships”; (ii) repealing subsection (1); (iii) by repealing the term “limited liability” appearing in subsection (2), (3) and (4); and (b) by repealing section 58.

28. Amendment of the Tax Procedures Code Act, 2014 The Tax Procedures Code Act, 2014 is amended— (a) by inserting immediately after section 14, the following— “14A. Recovery of tax from successor and duty to notify discontinuance of business (1) Where a person carrying on any business liable to duty, levy or tax has been succeeded by another person, and where the duty, levy or tax due and payable by the person succeeded cannot be recovered from him or her, it shall be payable by and recoverable from the person succeeding him or her. (2) If the person succeeding fails to pay the duty, levy or tax on the date fixed by the Commissioner General, then the provisions of the law relating to the collection and recovery of duty, levy or tax shall apply to the collection and recovery of the amount due as if it were the duty or tax due and payable by the person succeeding. 41 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (3) Any person intending to discontinue any business liable to duty or tax shall give to the Commissioner General a notice of his or her intention thirty days before the date of discontinuance, and where the person fails to give the notice required by this section, the Commissioner General may direct that a sum not exceeding ten currency points be recovered from that person by way of penalty.”; (b) by inserting immediately after section 27, the following— “27A. Tax liability of statutory corporations (1) No statutory corporation shall gain any exemption from any tax imposed generally by any written law, whether the tax is expressed as a tax, levy, duty or otherwise unless the corporation is expressed in or under the law as exempt from the tax or entitled to such remission as may be granted under the law; except that in respect of income tax any exemption purported to have been granted otherwise than in accordance with this section shall be deemed to be of no effect. (2) Any provision of any written law which is inconsistent with subsection (1) shall be deemed to be amended to the extent of the inconsistency. (3) In granting any exemption or remission under subsection (1), the authority empowered in that behalf shall distinguish between statutory corporations which are business enterprises and which shall, as far as possible, be treated as private persons, and statutory corporations which provide utility services and which shall in principle be exempt or entitled to remission.”; 42 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (c) in section 40A, by inserting immediately after subsection (1), the following— “(1a) For the avoidance of doubt, customs duty shall be levied on goods for use by the Government.”; (d) by substituting for the title of Part XI, the following— “PART XI – CERTIFICATES”; (e) by inserting immediately after section 43, the following— “43A. Uganda Revenue Authority to issue Certificates of Origin The Uganda Revenue Authority shall be responsible for issuing Certificates of Origin required under section 111(2) of the East African Community Customs Management Act, 2004.”

29. Amendment of the Common Market for Eastern and Southern Africa Treaty (Implementation) Act, 2017 The Common Market for Eastern and Southern Africa Treaty (Implementation) Act, 2017 is amended— (a) in section 1, by inserting after the definition of “Court of Justice” the following— “import duty” means any customs duties and other charges of equivalent effect levied on imported goods under the East African Community Customs Management Act, 2004;”; 43 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (b) by inserting immediately after section 5, the following— “5A. Tariff treatment of goods from COMESA (1) Subject to this section, import duty shall not be charged on goods produced or manufactured in the territory of a COMESA member State, where the goods comply with the requirements of Article 48 of the Treaty and the rules of origin in ANNEX IV of the Treaty. (2) Subsection (1) shall only apply to goods from a COMESA member State that grants the same level of preference to qualifying Uganda exports. (3) Subsection (1) shall not apply to— (a) the items in Schedule 2 of the East African Community Common External Tariff to the Protocol on the Establishment of the East African Community Customs Union; (b) organic surface active agents preparations; (c) fruits and ready to drink juices; (d) soap and organic surface active products; and (e) goods originating from a Partner State of the East African Community that are not accorded Community tariff treatment and which do not qualify as East African Community goods.”

30. Amendment of the External Trade Act, Cap. 88 The External Trade Act is amended— (a) by inserting immediately after section 10, the following— 44 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 “10A. Imposition of import commission (1) There shall be charged and collected by the Uganda Revenue Authority on any goods imported, an import commission of two percent of the value of the goods. (2) The import commission charged under subsection (1) shall not apply to exempted goods and goods which are zero-rated.

10B. Surtax (1) There shall be charged, levied and collected a surtax in respect of imported goods set out in the second column of the Schedule to this Act at rates correspondingly specified in the third column of the Schedule. (2) The surtax referred to in subsection (1) shall be in addition to the normal duty chargeable and shall be levied on the CIF value, import duty, sales tax and any sum rebates included from the country of origin.”; (b) by inserting the following Schedule appropriately— “SCHEDULE Section 10A Surtax Column 1 Column 2 Column 3 Tariff No. Description Rate Waters, including spa waters and 22.01.10 30% aerated waters 22.01.90 Other 30% 45 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 Lemonade, flavoured spa waters 22.02.10 30% ad flavoured aerated waters 22.02.90 Other 30% 22.03.00 Beer made from malt 50% Still wine and grape must, not in 22.05.10 60% bottle 22.05.90 Other sparkling wine 60% 22.09.10 Whisky 50% 22.09.90 Other 60%”

31. Amendment of the Income Tax Act, Cap. 340 The Income Tax Act is amended in section 21(1), by inserting immediately after paragraph (ah), the following— “(ai) dividends earned from a company which came into existence through stock exchange;”.

32. Amendment of the Uganda Communications Act, 2013 The Uganda Communications Act is amended by inserting immediately after section 22, the following— “22A. Licence fee for satellite receiver equipment A person owning a satellite receiver equipment shall pay a fee of fifteen currency points to the Commission before a licence is issued to the owner.”

33. Amendment of the Roads Act, 2019 The Roads Act is amended— (a) by inserting at the beginning of Part IX, the following section— 46 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 “76A. Road user charges on foreign registered vehicles There shall be charged and collected by the Uganda Revenue Authority on foreign registered vehicles travelling in Uganda the road user charge specified in Schedule 7 to this Act.”; and (b) by inserting after Schedule 6, the following Schedule— “SCHEDULE 7 Section 76A Road Transit Charges Road user charges in US dollars per Vehicle 100 km Buses $5 Trucks with 3 axles $6 Trucks with more than 3 axles $10

34. Amendment of the Computer Misuse Act, 2011 The Computer Misuse Act, 2011 is amended by repealing section 25.

35. Amendment of the Public Order Management Act, 2013 The Public Order Management Act, 2013 is amended by repealing section 8.”

36. Amendment of the Anti-Pornography Act, 2014 The Anti-Pornography Act, 2014 is amended by repealing sections 2, 11, 13 and 15 of the Act. 47 Law Revision Act 17 (Miscellaneous Amendments) Act 2023

37. Amendment of specified Acts The Acts specified in schedules 2, 3 and 4 are amended by inserting appropriately in the interpretation section, in each Act, the following— “Currency point” has the value assigned to it in Schedule 2 to the Act and the Minister responsible for finance may, with the approval of Cabinet, by statutory instrument, amend the schedule on currency point.”

38. Transitional (1) Where at the commencement of this Act,— (a) any proceedings are pending before any court for the prosecution of the offences repealed under this Act, the proceedings shall terminate; (b) any proceedings commenced— (i) before 27th May 2008 for breach of sections 32(2) and (3) of the Police Act; (ii) before 18th April, 2019 for breach of section 27A (2) and (3) of the Police Act; (iii) before 26th March, 2020 for breach of section 8 of the Public Order Management Act, 2013; (iv) before 2nd December, 2022 for breach of 168 (l) (c) and (d) of the Penal Code Act; (v) before 13th August 2021 for breach of the Anti- Pornography Act, 2014; 48 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 (vi) before 10th January, 2023 for breach of section 25 of the Computer Misuse Act, 2011; or (vii) are pending in any court or are being investigated by police, the proceedings shall be discontinued and the accused person shall, if he or she is in custody or on remand, be unconditionally released. 49 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 SCHEDULES

SCHEDULE 1 Section 1 REPEALED ACTS CITATION No. TITLE OF ACT OF ACT 1. Cap. 1 Constitutional (Consequential Provisions) Act 2. Cap. 17 Maintenance Orders Enforcement Act 3. Cap. 27 Adulteration of Produce Act 4. Cap. 32 Produce Protection Act 5. Cap. 33 Prohibition of the Burning of Grass Act 6. Cap. 55 Uganda Commercial Bank Act 7. Cap. 56 Uganda Development Bank Act 8. Cap. 86 Enguli (Manufacture and Licensing) Act 9. Cap. 93 Liquor Act 10. Cap. 96 Phosphorus Matches Act 11. Cap. 99 Shop Hours Act Uganda Posts and Telecommunications Corporation 12. Cap. 107 Act Companies (Government and Public Bodies 13. Cap. 111 Participation) Act 14. Cap. 123 Robbery Suspects Act 15. Cap. 129 Independence Scholarship Act 16. Cap. 139 Uganda Wildlife Training Institute Act Parliamentary Elections (Interim Provisions) Act, 17. Cap. 141 Cap. 141 50 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 18. Cap. 154 Administration of Estates by Consular Officers Act 19. Cap. 158 Church of England Trustees Act 20. Cap. 172 External Assistance Act 21. Cap. 173 Finance Act, 1974 22. Cap. 174 Finance Act, 1984 23. Cap. 175 Finance Act, 1987 24. Cap. 176 Finance Act, 1988 25. Cap. 177 Finance Act, 1989 26. Cap. 178 Finance (No. 1) Act, 1991 27. Cap. 179 Finance (No. 2) Act, 1991 28. Cap. 180 Finance Act, 1992 29. Cap. 181 Finance Act, 1993 30. Cap. 182 Finance (No. 1) Act, 1994 31. Cap. 183 Finance (No. 2) Act, 1994 32. Cap. 184 Finance (No. 1) Act, 1996 33. Cap. 185 Finance (No. 2) Act, 1996 34. Cap. 186 Finance Act, 1997 – 1998 35. Cap. 187 Finance (No. 1) Act, 1999 36. Cap. 188 Finance (No. 2) Act, 1999 37. No. 28 of 2002 Finance Act, 2002 38. No. 32 of 2006 Finance Act, 2006 51 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 39. No. 14 of 2009 Finance Act, 2009 40. No. 18 of 2013 Finance Act, 2013 41. No. 10 of 2014 Finance Act, 2014 42. No. 14 of 2016 Finance Act, 2016 43. Cap. 192 Premium Development Fund 44. Cap. 194 Treasury Bills Act 45. Cap. 195 Uganda Government Securities Act 46. Cap. 198 Game (Preservation and Control) Act 47. Cap. 199 Trout Protection Act 48. Cap. 203 Foreign Service Officers (Fees and Charges) Act 49. Cap. 231 Rent Restriction Act 50. Cap. 233 Agricultural and Livestock Development Fund 51. Cap. 234 Development Loans Fund Act 52. Cap. 236 Loans Act 53. Cap. 238 Loans (United Kingdom Government) Act 54. Cap. 239 Local Authorities Loan Fund Act 55. Cap. 245 Self-Help Project Act 56. Cap. 253 Marriage of Africans Act 57. Cap. 259 Parliament (Remuneration of Members) Act 58. Cap. 282 Sleeping Sickness Act 59. Cap. 283 Tsetse fly Control Act 52 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 60. Cap. 293 Public Collections Act 61. Cap. 311 Government Central Purchasing Corporation Act 62. Cap. 314 National Insurance Corporation Act 63. Cap. 315 National Textiles Board Act 64. Cap. 316 National Tobacco Corporation Act 65. Cap. 320 New Vision Printing and Publishing Corporation Act 66. Cap. 321 Reconstruction and Development Corporation Act 67. Cap. 323 Uganda Airlines Act 68. Cap. 324 Uganda Cement Corporation Act 69. Cap. 326 Uganda Development Corporation Act 70. Cap. 329 Uganda Planning Commission Act 71. Cap. 332 Uganda Steel Corporation Act 72. Cap. 334 Wood Industries Corporation Act 73. Cap. 347 Tax Reserve Certificates Act 74. Cap. 348 Taxes and Duties (Provisional Collection) Act 75. Cap. 351 Aerodromes (Control) Act 76. Cap. 352 Aerodromes (Control of Obstructions) Act 77. Cap. 353 Airport Services Charges Act 78. Cap. 357 Rivers Act 79. Cap. 359 Specified Goods (Conveyance) Act 80. No. 6 of 2001 Budget Act The Law Revision (Fines and Other Financial 81. No. 14 of 2008 Amounts in Criminal Matters) Act 53

SCHEDULE 2 Section 2 Act 17 CONVERSION OF FINES AND OTHER FINANCIAL AMOUNTS IN SPECIFIED LAWS TO CURRENCY POINTS Fine or other Modified fine or Fine or other financial other financial financial Citation Title of Act Provision amount in amount in amount in shillings shillings currency points One hundred and 1. Cap. 3 Interpretation Act Section 38 Three thousand Six twenty thousand 54 Six million Law Revision Six hundred Three hundred Commissioners for 2. Cap. 5 Section 6 Oaths (Advocates) Act Two hundred and Two thousand Twelve fourty thousand Two hundred 3. Cap. 11 Inquests Act Section 30 Five hundred Five million and fifty 4. Cap. 16 Magistrates Courts Act Section 99 (1) Four hundred Four million Twenty (Miscellaneous Amendments) Act Section 125 (2) One hundred One million Fifty One hundred Section 142 (4) One thousand Six twenty thousand Two hundred and Section 159 One thousand Twelve forty thousand 2023 Six hundred Six million Three hundred 5. Cap. 18 Notaries Public Act Section 5 Two hundred and Act 17 Two thousand Twelve fourty thousand Trial on Indictments 6. Cap. 23 Section 38 (1) Four hundred Four million Two hundred Act Schedule, Four hundred Forty thousand Twenty paragraph 9 (1) Witness Summons Two hundred 7. Cap. 26 (Reciprocal Section 8 Five hundred Five million and fifty Enforcement) Act One hundred and Section 2(1) One thousand Six twenty thousand 55 Law Revision Section 4 (1) One thousand Ten million Five hundred Section 7 (1) One thousand Ten million Five hundred Animals (Prevention of Two hundred 8. Cap. 39 Section 10(2) Five hundred Five million Cruelty) Act and fifty (Miscellaneous Amendments) Act One thousand Ten million Five hundred Section 11(2) One thousand Ten million Five hundred One hundred and Two thousand Six twenty thousand 2023 One hundred 9. Cap. 40 Animals (Straying) Act Section 2(b) Ten Five thousand Act 17 Two hundred and 10. Cap. 42 Cattle Grazing Act Section 6 One thousand Twelve forty thousand Two hundred and 11. Cap. 43 Cattle Traders Act Section 10(2) One thousand Twelve forty thousand Two and a half Section 4 Five Fifty thousand (2.5) Two hundred and Section 5 (3) Five hundred Twelve forty thousand 12. Cap. 44 Rabies Act 56 One hundred and Law Revision Section 7 (2) Two hundred Six twenty thousand One hundred and Section 9 (2) Two hundred Six twenty thousand Boy Scouts and Girl 13. Cap. 45 Section 6 Two hundred Forty thousand Two Guides Act (Miscellaneous Amendments) Act Historical Monuments Two hundred and 14. Cap. 46 Section 19 Two thousand Twelve Act forty thousand Stage Plays and Public Two hundred and 15. Cap. 49 Section 19 Two thousand Twelve Entertainments Act forty thousand 2023 Section 24(c) One thousand Ten million Five hundred Act 17 16. Cap. 71 Civil Procedure Act Section 89 (5) Four hundred Four million Two hundred Distress for Rent 17. Cap. 76 Section 4 Two hundred Two million One hundred (Bailiffs) Act Registration of Two hundred 18. Cap. 81 Section 20 (2) Two million One hundred Documents Act shillings Assets of Departed Five hundred Twenty-five 19. Cap. 83 Section 17(1) Fifty thousand Asians Act million thousand Twenty 57 One million and Law Revision thousand 20. Cap. 88 External Trade Act Section 12 (1) four hundred forty Seventy-two thousand Four hundred and Section 4(5) Five thousand Twenty-four eighty thousand Hide and Skin Trade (Miscellaneous Amendments) Act Two hundred and 21. Cap. 89 Section 14 (2) Two thousand Twelve Act forty thousand One hundred Section 14 (2) Ten thousand Five thousand million Nine hundred and 22. Cap. 91 Industrial Licensing Act Section 14 One thousand Forty-eight sixty thousand 2023 One hundred and 23. Cap. 94 Markets Act Section 3 Five hundred Six twenty thousand Act 17 Twenty-four Section 7 Ten thousand Four hundred and eighty thousand Twenty-four 24. Cap. 101 Trade (Licensing) Act Four hundred and Section 10 (2) Five thousand eighty thousand Section 26 (2) Two thousand Two hundred Twelve forty thousand Section 44 (1) Five hundred Five million Two hundred 58 Law Revision and fifty currency points One thousand Ten million Five hundred currency points 25. Cap. Weights and (Miscellaneous Amendments) Act Section 44 (2) 103 Measures Act Two thousand Two hundred Twelve and forty currency points thousand Five thousand Two hundred Twelve Section 44 (4) and forty currency points thousand 2023 One million and One hundred Section 8 five hundred Seventy-five Act 17 and fifty thousand One hundred Section 10 One thousand and twenty Six thousand One hundred Section 11 One thousand and twenty Six thousand 26. Cap. Business Names Section 12 One thousand Ten million Five hundred 59 Law Revision 109 Registration Act Section 14 (1) One thousand Ten million Five hundred Twenty Section 18 (1) Two One thousand Four Forty thousand Two (Miscellaneous Amendments) Act One Ten thousand 0.5 One million and One hundred Section 20 (2) five hundred Seventy-five and fifty thousand 2023 27. Cap. Four hundred Criminal Procedure Section 1 (b) Four thousand and eighty Twenty four Act 17 .116 Code Act (ii) thousand Identification of Two hundred 28. Cap. 119 Section 2 (5) Five hundred Five million Offenders Act fifty Deposit Library and 29. Cap 125 Documentation Centre Section 4 One hundred One million Fifty Act Makerere University 30. Cap 133 Section 3 One hundred One million Fifty (Deposit Library) Act 60 Law Revision Two hundred Estates of Section 10 (4) Two thousand Twelve forty thousand 31. Cap. 159 Missing Persons five hundred (Management) Act One hundred Section 11 (2) Five hundred Six twenty thousand (Miscellaneous Amendments) Act Commissions of One thousand Seven hundred 32. Cap. 166 Section 11(3) Fifteen million Inquiry Act five hundred and fifty 2023 Section 4 (5) One thousand Fifteen million Seven hundred five hundred and fifty Act 17 Section 14 (2) Five hundred Five million Two hundred fifty Section 17 (2) Five hundred Five million Two hundred fifty Minimum Wages 33. Cap. 221 Advisory Boards and Section 18 (3) Five hundred Five million Two hundred Wages Councils Act fifty Section 19(3) Two thousand Two hundred forty thousand Twelve 61 Law Revision Section 20 Five hundred Five million Two hundred fifty Section 21 Five hundred One hundred twenty thousand Six 34. Cap. 226 Land Acquisition Act Section 17 Five hundred Two hundred forty Twelve (Miscellaneous Amendments) Act One hundred and Section 14(1) One thousand Six twenty thousand Section 18 Two thousand Twenty million One thousand 35. Cap. 232 Survey Act Section 30 One hundred One million Five hundred Section 31 One hundred One million Five hundred 2023 Preservation of 36. Cap. 244 Section 2(4) Fifty Five hundred Amenities Act Act 17 Four hundred and Section 19 (a) Two thousand Twenty-four eighty thousand Two million and One hundred Customary Marriage Section 19(b) Ten thousand four hundred 37. Cap. 248 twenty (Registration) Act thousand Two hundred Section 20 Five hundred Five million and fifty Two hundred Section 37 (2) Five hundred Five million and fifty Two hundred 62 Section 7 (a) Five hundred Five million Law Revision and fifty Hindu Marriage and 38. Cap. 250 Section 7 (b) One hundred One million Fifty Divorce Act Section 7 (c) One thousand Ten million Five hundred National Flag and Two hundred and 39. Cap. 254 Section 4 (2) One thousand Twelve (Miscellaneous Amendments) Act Armorial Ensigns Act forty thousand 2023 One hundred and Section 17 Five hundred Six twenty thousand Act 17 Section 18 Four thousand Nine hundred and Forty-eight sixty thousand Nine hundred and 40. Cap. 258 Parliament (Powers and Section 19 Four thousand Forty-eight sixty thousand Privileges) Act Section 3 (2) One thousand Fifteen million Seven hundred five hundred One million and fifty 63 Law Revision One hundred five hundred Seventy-five Section 13 (2) and fifty thousand 41. Cap. 270 Auctioneers Act One thousand Seven hundred Section 14 (7) Fifteen million five hundred and fifty Seven million Seven hundred Three hundred Section 18 (c) and five hundred and fifty and seventy-five (Miscellaneous Amendments) Act thousand Section 27 One thousand Ten million Five hundred Engineers Registration One hundred 42. Cap. 271 Section 29 Ten thousand Five thousand Act million Two thousand Section 30 Five thousand Fifty million and five hundred 2023 One hundred Five thousand Section 27 (1) Ten thousand million Act 17 Two thousand Section 28 (d) Five thousand Fifty million five hundred First Schedule, Surveyors Registration One thousand Ten million Five hundred 43. Cap. 275 paragraph 4 (2) Act First Schedule, One thousand Ten million Five hundred paragraph 5 First Schedule, paragraph 7 (1) One thousand Ten million Five hundred and (2) Two thousand 64 Section 12 (4) Five thousand Fifty million Law Revision and five hundred One thousand Section 13 (2) Three thousand Thirty million and five hundred Veterinary Surgeons 44. Cap. 277 Act Two hundred and Section 15 Six thousand Twelve forty thousand (Miscellaneous Amendments) Act One hundred and Section 18(1) One thousand Six twenty thousand Section 2(4) Two thousand Six 45. Cap. 278 Food and Drugs Act Section 3(2) Two thousand Twenty Million One thousand Section 5(1) Two thousand Twenty Million One thousand 2023 Section 5(2) Two thousand Twenty Million One thousand Act 17 One hundred and Section 6 (1) Two thousand Six twenty thousand Section 10 (3) Two thousand Twenty million One thousand Two thousand Five thousand Fifty thousand five hundred Two hundred and Section 11(5) Five hundred Five million fifty Section 14 (2) Five hundred Five million Two hundred fifty One hundred and 65 Section 15 (3) Two thousand Six twenty thousand Law Revision One hundred and Section 16 (2) Two thousand Six twenty thousand Section 17 (5) Two thousand Twenty million One thousand (Miscellaneous Amendments) Act Section 21 (3) One Ten thousand Half (0.5) Two thousand and Section 24 (5) Five thousand Fifty million five hundred One hundred and Section 26 (3) Two thousand Six twenty thousand 2023 Section 27 (1) One thousand Ten million Five hundred Act 17 One hundred and Four thousand Six twenty thousand Section 27 (3) One thousand Ten million Five hundred Section 36 (1) Two thousand Twenty million One thousand Section 36 (2) Two thousand Twenty million One thousand Pharmacy and Drugs Section 16 (4) Two hundred 46. Cap. 280 Two million One hundred Act (b) shillings Nine hundred and 47. Cap. 281 Public Health Act Section 53 (1) Three thousand Forty-eight 66 sixty thousand Law Revision Eight hundred Section 61 (1) Eighty Forty thousand Two hundred and Section 4 (2) Two thousand Twelve forty thousand (Miscellaneous Amendments) Act Four hundred and 48. Cap. 284 Venereal Diseases Act Section 7 (1) Five thousand Twenty-four eighty thousand Two hundred and Section 8(1) Two thousand Twelve forty thousand 49. Cap. 298 Explosives Act Section 3 (2) Two thousand Twenty million One thousand 2023 Section 4 (2) Two thousand Twenty million One thousand Act 17 Section 6 (2) One thousand Ten million Five hundred Section 11 One thousand Ten million Five hundred Two thousand Section 21 Five thousand Fifty million and five hundred Section 26 One thousand Ten million Five hundred Two thousand Section 29 (a) Five thousand Fifty million and five hundred One hundred Section 29 (b) Ten thousand Five thousand million 67 Three thousand Four hundred Law Revision Section 30 (2) Twenty-four shillings eighty One hundred twen- Section 5 Two hundred Six ty thousand Section 6 One hundred One million Fifty 50. Cap 296 Cantonments Act (Miscellaneous Amendments) Act One hundred twen- Section 5 Two hundred Six ty thousand Section 11 One hundred Forty thousand Two Foreign Seamen Desert- One hundred and 51. Cap. 300 Section 3 Three hundred Three million ers Act fifty 2023 One hundred and Section 22(2) Fifty thousand Six twenty thousand Act 17 52. Cap. 303 Police Act Section 30 (2) Two hundred Forty thousand Two One hundred and Section 35 (5) One thousand Six twenty thousand Fifty thousand/ One hundred and Section 37 Six three months twenty thousand Two hundred and 68 Section 69 Fifty thousand Twelve Law Revision forty thousand Two hundred and Section 70 (5) Fifty thousand Twelve forty thousand Uganda National Twenty Nine hundred 53. Cap. 327 Section 31 (3) Forty-eight (Miscellaneous Amendments) Act Bureau of Standards thousand sixty thousand Fifteen Nine hundred Section 41 Forty-eight thousand sixty thousand Hides and Skins Two hundred and 54. Cap.339 Section 5 Five thousand Twelve (Export Duty) Act forty thousand 2023 Three million, Fifteen One hundred Section 2 (1) three hundred and Act 17 thousand sixty-eight sixty thousand One thousand Four hundred and Section 4 (3) Twenty-four five hundred eighty thousand Three million, Fifteen One hundred Section 4 (4) three hundred and thousand sixty-eight sixty thousand Trading with the Enemy One thousand Four hundred and 55. Cap. 364 Section 6 (3) Twenty-four Act five hundred eighty thousand 69 Law Revision One thousand Four hundred and Section 8 (5) Twenty-four five hundred eighty thousand Section 8 (6) Two hundred Two million One hundred (Miscellaneous Amendments) Act One thousand Four hundred and Section 9 (1) Twenty-four five hundred eighty thousand Section 9 (2) One thousand Ten million Five hundred 2023

SCHEDULE 3 Act 17 Section 3 CONVERSION OF FINES AND OTHER FINANCIAL AMOUNTS IN THE PENAL CODE ACT TO CURRENCY POINTS AMOUNT IN SHILLINGS AFTER PROVISION AMOUNT IN CONVESION UNDER THE LAW AMOUNT IN OF PENAL SHILLINGS IN PENAL REVISION (FINES AND OTHER CURRENCY POINTS CODE ACT CODE ACT, CAP 120 FINANCIAL AMOUNTS IN CRIMINAL MATTERS) ACT, 2008 70 Law Revision Forty-eight currency Section 35(1) Two thousand shillings Nine hundred sixty thousand shillings points Twenty-four currency Section 35(2) One thousand shillings Four hundred eighty thousand shillings points One million, four hundred forty Seventy-two currency (Miscellaneous Amendments) Act Section 36(2) Thirty thousand shillings thousand shillings points  Twelve currency  Five thousand  Two hundred forty thousand points shillings shillings Section 75  One hundred and  Fifty thousand  Two million four hundred thousand twenty currency shillings shillings points 2023 Section 82 Two thousand shillings Two hundred forty thousand shillings Twelve currency points Act 17 Twenty-four currency Section 95(1) Ten thousand shillings Four hundred eighty thousand shillings points Section 107(2) One thousand shillings Forty thousand shillings Two currency points Section 127(1)  Two hundred  Four hundred eighty thousand  Twenty-four shillings shillings currency points  Three hundred  Six hundred shillings  Six million shillings, currency points  Twelve hundred  Twelve million shillings.  Six hundred currency 71 shillings points Law Revision  Twenty-four  Four hundred eighty thousand currency points shillings  Two hundred Section 127(2)  Three hundred shillings  Six million shillings currency points (Miscellaneous Amendments) Act  Six hundred currency  Twelve million shillings points Section 127(3) Six hundred shillings Two hundred forty thousand shillings Twelve currency points Section 165(1) Four thousand shillings Two hundred forty thousand shillings Twelve currency points 2023 One hundred and twenty thousand Section 167 Three thousand shillings Six currency points shillings Act 17 Seventy thousand Three million, three hundred and sixty One hundred and sixty- Section 227 shillings thousand shillings eight currency points Two hundred and forty thousand Section 230 Two thousand shillings Twelve currency points shillings. Two hundred and fifty Section 275(6) Five million shillings currency points Two hundred and fifty Section 275(11) Five million shillings currency points 72 Law Revision Two hundred and forty thousand Section 284 One thousand shillings Twelve currency points shillings Two hundred and fifty Section 318(4) Five million shillings currency points Section 319(1) Two hundred and fifty (Miscellaneous Amendments) Act Five million shillings (c) currency points Two million four hundred thousand One hundred and twenty Section 340 Fifty thousand shillings shillings currency points Two hundred and forty thousand Section 367 Two thousand shillings Twelve currency points shillings 2023

SCHEDULE 4 Section 4 Act 17 CONVERSION OF FINES EXPRESSED IN SHILLINGS IN SPECIFIED LAWS TO CURRENCY POINTS Fine in currency Citation Title of Act Provision Fine in shillings points Magistrates Courts Four million eight hundred 1. Cap. 16 Section 162 (1) (b) Two hundred and forty Act thousand Section 162 (1) (c) Five hundred thousand Twenty-five Cotton 2. Cap. 30 Section 8(2) One million Fifty Development Act 73 Section 8 (4) Two million One hundred Law Revision Section 10 (6) One hundred thousand Five Section 11 (2) Two million One hundred Section 12 (2) One million Fifty (Miscellaneous Amendments) Act Section 14 Five hundred Twenty-five Section 17 Two million One hundred Section 20 (4) Ten million Five hundred Section 21 (3) One million Fifty 2023 Bank of Uganda 3. Cap. 51 Section 39 (3) One million Fifty Act Act 17 Section 45 (4) Five hundred thousand Twenty-five Section 51 (1) Four hundred thousand Twenty 4. Cap. 59 Children Act Section 102 (2) Five hundred thousand Twenty-five Section 109 One hundred thousand Five 74 Section 110 (2) Five hundred thousand Twenty five Law Revision Capital Markets 5. Cap. 84 Section 21 Four million Two hundred Authority Act Public Enterprises 6. Cap. 98 Reform and Section 43 (3) Five million Two hundred and fifty (Miscellaneous Amendments) Act Divestiture Act Cooperative Ten thousand 0.5 7. Cap. 112 Section 8 (3) Societies Act One thousand 0.05 Section 24 (5) Five thousand 0.25 Five hundred 0.025 2023 Section 77 (3) Twenty thousand One Act 17 Section 77 (6) Two thousand 0.1 Section 78 (2) Ten thousand 0.5 Section 80 (2) Five thousand 0.25 Section 81 Five thousand 0.25 First Schedule, Five hundred 0.025 paragraph 2 (3) First Schedule, Five hundred 0.025 75 paragraph 3 (2) Law Revision 0.05 First Schedule, One thousand paragraph 5 (2) First Schedule, One hundred 0.005 paragraph 8 (3) (Miscellaneous Amendments) Act First Schedule, paragraph Five hundred 0.025 10 (2) First Schedule, paragraph One hundred 0.005 11(1) First Schedule, paragraph Five hundred 0.025 11 (2) 2023 8. Cap. Water Act Section 40 (1) Six million Three hundred 152 Act 17 Section 40 (1) One million Fifty Section 104 (1) One hundred thousand Five Section 104 (1) Six million Three hundred One hundred twenty Section 104 (2) Six thousand 76 Law Revision Section 104 (2) Ten million Five hundred One hundred eighty Section 104 (2) (a) Nine thousand (Miscellaneous Amendments) Act Section 104 (2) (a) Eighteen million Nine hundred Three hundred sixty Section 104 (2) (b) Eighteen thousand One hundred eight Section 104 (2) (b) Thirty-six million hundred 2023 9. Cap. National Drug Section 14 (3) 206 Policy and One million Fifty Act 17 Authority Act Section 18 (2) One million Fifty Section 24 (4) Two million One hundred Section 27 (2) Two million One hundred Section 30 Five million Two hundred and fifty Section 60 (1) One million Fifty Section 60 (1) Two million One hundred 77 Law Revision Motor Vehicle 10. Cap. Insurance (Third Section 2 (3) One hundred thousand Five 214 Party Risks) Act Section 4 One hundred thousand Five (Miscellaneous Amendments) Act Section 10 (2) One hundred thousand Five Section 40 Fifty thousand Two point five 11. Cap. Allied Health Section 56 Three hundred thousand Fifteen 268 Professionals Act 2023 Section 33(1) Twenty-five Five hundred thousand 12. Cap. Architects Act 17 269 Registration Section 37 Five hundred thousand Twenty-five Ten Section 27 (2) Two hundred thousand The Medical and 13. Cap. Section 27 (2) Three million One hundred and fifty Dental Practitioners 272 Act Section 47 (2) Three hundred thousand Fifteen 78 Law Revision Section 47 (2) Three million One hundred fifty Fifteen Section 54 Three hundred thousand 14. Cap. Nurses and 274 Midwives Act Section 54 Three million One hundred and fifty (Miscellaneous Amendments) Act Section 1(a) 15. Cap. One hundred thousand Five currency points 303 Police Act Section 21 (3) Two hundred thousand Ten 2023 Section 80 (1) Five One hundred thousand Act 17 Section 80 (2) One hundred thousand Five Section 81 Fifty thousand Two point five Section 82 Fifty thousand Two point five 16. Cap. Uganda Railways Section 83 (1) Fifty thousand Two point five 331 Corporation Act 79 Law Revision Section 83 (6) Ten thousand Point five Section 84 Two hundred thousand Ten Section 85 (1) Fifty thousand Two point five (Miscellaneous Amendments) Act Section 86 Two hundred thousand Ten 17. Cap. Value Added Tax Section 43 (3) Five hundred thousand Twenty-five 349 2023 Ten 18. Cap. Excise Duty Act Section 15 A (2) (a) Two hundred thousand 11 of 2014 Act 17 Two thousand five Section 19.B (1) Fifty million hundred Section 19.B (2) Twenty million One thousand Two thousand five Section 19.B (3) Fifty million 19. Cap. hundred Tax Procedures 14 of Code Act 2014 80 Section 19.B (4) Ten million Five hundred Law Revision Two thousand five Section 49 A (1) Fifty million hundred Section 49 A (2) Twenty million One thousand (Miscellaneous Amendments) Act 2023 SCHEDULE 5 Section 5 Act 17 MODIFICATION OF LOW FEES, COSTS AND VALUES IN LAWS IN FORCE ON 15TH MAY 1987 Current Modified Fees or Chapter Act Provision Subject matter Fees or Costs Basis for modification Costs in in shillings Shillings Stamp duty for powers Revenue duty of attorney and for appointment Fifteen Section 1(2) Sixty statutory declarations as Commission thousand under Schedule 2 of for oaths 81 the Stamp Duty Act Law Revision Item 1 of the Fifth Schedule Second Schedule Not less than of the Advocates Fee for taking to Commissioner Three two hundred (Remuneration and Commissioner affidavit 1. Cap. 5 of Oaths Rules thousand Taxation Costs) for Oaths Act Regulations, S.I. No. 7 of 2018 (Miscellaneous Amendments) Act Item 5 of the

Fifth Schedule Fee for exhibit One shilling of the Advocates to affidavit fifty cents One hundred (Remuneration and thousand Taxation Costs) Regulations, S.I. No. 7 of 2018 2023 Item 1 of the Fee for Fifth Schedule Eleven Act 17 administering Not less than of the Advocates shillings oath outside two hundred (Remuneration and twenty-five office of thousand Taxation Costs) cents commissioner Regulations, S.I. No. 7 of 2018 Fine based on value Fine for in the Law Revision offence for Twelve Section 142 (2) One (Fines and Other which term of currency (a)) thousand Financial Amounts in imprisonment points Criminal Matters) Act is six months 2008 82 Value of property under Law Revision Section 142 (2) Value of One the Judicature (Small Ten million (d) property stolen thousand Claims Procedure) 2. Cap. Magistrates Rules, 2011 16 Courts Act Value of property Value of under the Judicature Section 142 (2) property One Ten million (Small Claims (Miscellaneous Amendments) Act (e) received and thousand Procedure) Rules, S.I. retained 25 of 2011 Value of Value of property property which under the Judicature Section 142 (2) One is subject of Ten million (Small Claims (f) thousand malicious Procedure) Rules, S.I. damage 25 of 2011 2023 Value of property under the Judicature Section 143 (3) Value for petty One hundred Ten million (Small Claims Act 17 (b) cases Procedure) Rules, S.I. 25 of 2011 Salary of Annual salary Item 1 of the Third Section 44 (1) public servant Forty not exceeding Schedule to the (g) (i) not liable to shillings shs 2,820,000 Income Tax Act 3. Cap. Civil Procedure attachment 71 Act Salary of Forty Annual salary Item 1 of the Third Section 44 (1) public servant not exceeding Schedule to the (g) (ii) not liable to Eighty shs. 2,820,000 Income Tax Act attachment Public Trustee 83 Law Revision administering Value in section 4 (5) 4. Cap. Public Trustee Two Fifteen Section 15 without (b) of Administrator 161 Act thousand million application to General’s Act court Marriage and 5. Cap. Certified copy Fifteen Item 26 of Schedule 2 Divorce of Section 14 Two 252 of registers thousand of the Stamp Duty Act Mohammedans (Miscellaneous Amendments) Act Fee for 6. Cap. Food and Drug Fifteen Item 26 of Schedule 2 Section 13 (2) certificate for Five 278 Act thousand of the Stamp Duty Act food poisoning 2023

SCHEDULE 6 Section 6 Act 17 CONVERSION OF FINANCIAL AMOUNTS EXPRESSED IN POUNDS IN SPECIFIED LAWS, TO CURRENCY POINTS AMOUNT AMOUNT IN CITATION AMOUNT IN ACT PROVISION IN UGANDA CURRENCY OF ACT POUNDS SHILLINGS POINTS 1. Cap. 6 Evidence Act Section 84(e) Two hundred Nine hundred sixty Forty-eighty One million two Section 16(1) Two hundred and fifty Sixty hundred Tobacco (Control One million two Section 16(3) Two hundred and fifty Sixty 84 2. Cap. 35 and Marketing) hundred Law Revision Act Seven hundred Section 16(4) One hundred and fifty Thirty-six twenty thousand Section 16(5) Fifty Two hundred forty Twelve 3. Cap. 97 Potable Spirits Act Section 2(2) Five hundred Pounds Two million four One hundred hundred thousand twenty (Miscellaneous Amendments) Act Two million four One hundred 4. Cap. 120 Penal Code Act Section 162 Five hundred hundred thousand twenty Public Holidays Forty-eight 5. Cap. 255 Section 3(5) Ten Two-point four Act thousand Official Secrets 6. Cap. 302 Nine hundred sixty Forty-eight Act Section 7(2) Two hundred 2023 Law Revision Act 17 (Miscellaneous Amendments) Act 2023 85