Uganda Tea Growers Corporation (Levies) Regulations (S.I. 37-1)

THE UGANDA TEA GROWERS CORPORATION ACT. Statutory Instrument 37—1. The Uganda Tea Growers Corporation (Levies) Regulations. (Under section 31 of the Act.) 1. Citation. These Regulations may be cited as the Uganda Tea Growers Corporation (Levies) Regulations. 2. Payment and collection of cess. (1) Every tea grower shall pay to the corporation in respect of every kilogramme of green leaf sold by him or her in the scheduled areas— (a) a revenue levy of 15 percent of the ruling green tea leaf price per kilogramme, which shall be a continuous levy embracing all tea growers in the scheduled areas; and (b) in the case of a tea grower to whom a loan has been granted by the corporation, a capital levy of 5 percent of the ruling green tea leaf price per kilogramme until he or she repays the full amount of the loan to the corporation. (2) The revenue levy and, where payable, the capital levy shall become due and payable at the time when the tea grower’s green tea leaf is accepted at a processing factory. (3) The corporation shall deduct and collect the revenue levy and, where payable, the capital levy from any payment due to the tea grower and shall, from time to time, notify in writing the tea grower, or the tea cooperative society of which he or she is a member, of the amount of the levy or levies so deducted. History: S.I. 23/1988.