SUGAR CESS ACT.
ARRANGEMENT OF SECTIONS
Section
3. Purposes for which fund may be used.
CHAPTER 343
SU
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GAR CESS ACT.
Commencement: 1 April, 1957.
An Act to impose a cess on sugar manufactured in Uganda.
(1) Every sugar manufacturer shall pay in respect of every ton of sugar manufactured by him or her in Uganda a cess at such rate, which shall not exceed 12 shillings per ton of manufactured sugar, as the Minister may from time to time, by statutory instrument, fix.
(2) The proceeds of all cess paid under this Act shall be paid into a fund to be known as the Sugar Cess Fund.
All cess imposed under this Act shall be paid and collected in the manner and at the time prescribed by rules made under section 4.
3. Purposes for which fund may be used.
The Sugar Cess Fund shall be used for such purposes connected with the sugar industry as the Minister may direct.
The Minister may make rules providing for the payment and collection of any cess imposed under this Act.
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History |
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Legislation |
Number |
| Cap. | 239 |
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