First Schedule (Section 2(5))
The scheduled territories
UgandaSecond Schedule (Section 32)
Foreign companies
1.The bodies corporate in question are bodies corporate not incorporated under the law of Uganda in the case of which any of the following conditions is fulfilled—(a)that the body corporate is by any means controlled (whether directly or indirectly) by persons resident in Uganda;(b)that more than one-half of the sums which, on a liquidation of the body corporate, would be receivable by holders of share or loan capital would be receivable directly or indirectly by or for the benefit of persons resident in Uganda;(c)that more than one-half of the assets which, on a liquidation of the body corporate, would be available for distribution after the payment of creditors would be receivable directly or indirectly by or for the benefit of persons resident in Uganda; or(d)that more than one-half—(i)of the interest payable on its loans and loan capital, if any;(ii)of the dividends payable on its preference share capital, if any; or(iii)of the dividends payable on its share capital, if any, not being preference share capital, is receivable, directly or indirectly, by or for the benefit of persons resident in Uganda.2.Where the identity of the persons by whom or for whose benefit any sum, assets, interest or dividends are directly or indirectly receivable depends on the exercise by a person resident in Uganda of a power of appointment or similar power, the sum, assets, interest or dividends shall, for the purposes of this Schedule, be deemed to be receivable directly or indirectly by or for the benefit of persons resident in Uganda.Third Schedule (Section 34)
Blocked accounts
1.In this Schedule, "a blocked account" means an account opened as a blocked account at an office or branch in Uganda in favour of any person by a banker authorised by the Minister to open blocked accounts, and "the banker" means, in relation to any person, a banker who opens a blocked account in favour of that person.2.Where a direction is given that a payment is to be made to a blocked account only, then, subject to paragraph 3—(a)the manner in which the payment may be made shall be either—(i)to the banker, with a direction that it is to be credited to a blocked account of that person which direction may, in the case of a payment by means of a cheque or warrant, be made by marking the cheque or warrant with the words "blocked account of" (naming the person in question) or words to the same effect; or(ii)by a crossed cheque or warrant drawn in favour of that person, marked with the words "payable only to blocked account of payee" or words to the same effect; and(b)the sum collected shall be credited by the banker to a blocked account of that person.3.Where a direction is given that a sum is to be paid or credited to a blocked account only, then, notwithstanding the direction, the sum may, with the consent of the person to whom it is to be paid or credited, and subject to the requirements of Part IV of this Act, be invested instead in the purchase for that person of any such investments as may be prescribed for the purposes of paragraph 4(a).4.Any sum standing to the credit of a blocked account shall not be dealt with except with the permission of the Minister; except that subject to compliance with the requirements of Part IV of this Act—(a)the whole or any part of any such sum may, at the request of the person in whose name the account stands, be invested through the banker in such investments as may be prescribed; and(b)nothing in this Schedule shall be construed as restricting the manner in which the investments acquired may be dealt with.5.Where a person in whose name a blocked account is standing becomes bankrupt in Uganda or dies, the banker may, notwithstanding anything in paragraph 4 of this Schedule, transfer the account to the name of the trustee in bankruptcy or personal representative, but no other change shall, except with the permission of the Minister, be made in the name in which the account stands; and where any such change is made, whether or not the permission of the Minister is necessary for the change, the account shall remain a blocked account notwithstanding the change, and provisions of this Schedule shall apply accordingly.6.Where—(a)a sum is due from any person to any other person but the Minister directs that it shall be paid or credited to a blocked account only; and(b)the person to whom the sum is due nominates such an account to the person from whom the sum is due,the last-mentioned person is under a duty to the person to whom the sum is due to cause the sum to be paid or credited to that blocked account, and the crediting of any sum to a blocked account in pursuance of a direction of the Minister shall, to the extent of the sum credited, be a good discharge to the person from whom the sum is due; except that in the case of a sum due under a contract, this paragraph shall not apply insofar as it is shown to be inconsistent with the intention of the parties that it should apply.Fourth Schedule (Section 35)
Legal proceedings, etc.
1.The provisions of Part III of this Act shall apply to sums required to be paid by any judgment or order of any court or by any award as they apply in relation to other sums, and it shall be implied in any judgment or order of any court in Uganda, and in any award given under the law of Uganda, that any sum required to be paid by the judgment, order or award, whether as a debt, as damages or otherwise, to which the provisions apply shall not be paid except with the permission of the Minister.2.Nothing in this Act shall be construed as preventing the payment by any person of any sum into any court in Uganda, but the provisions of Part III of this Act shall apply to the payment of any sum out of court, whether under an order of the court or otherwise, to or for the credit of any person resident outside the scheduled territories.3.Without prejudice to the provisions of any enactments relating to the making of rules of court, rules of court—(a)enabling any person who is required by any judgment, order or award to pay any sum, if he or she apprehends that the payment of that sum is unlawful under this Act except with the permission of the Minister, to pay that sum into court;(b)declaring that payment of a sum into court by virtue of subparagraph (a), together with the delivery to the other party concerned of such evidence of the payment as may be prescribed by the rules, shall, to the extent of the payment, be a good discharge to the person making the payment; and(c)so regulating the process of execution which may issue in respect of any sum required to be paid by any judgment, order or award as to secure that, unless it is shown, in such a manner as may be prescribed by the rules, that the permission of the Minister for the payment of the sum is not required under this Act or has been given without conditions, the proceeds of the execution will be paid into court, and, so far as is necessary for that purpose, varying the form of any writ of execution or other similar document or the duties of the sheriff or other officer to whom any such writ or other similar document is directed,may be made, as respects the High Court, or any other court, by such authority as may be designated in that behalf by the Chief Justice; except that—(i)the form of any bankruptcy notice shall be such as may be prescribed by the Minister; and(ii)nothing in this paragraph shall affect the provisions of any legislation which requires rules of court for inferior courts to have the concurrence of the rulemaking authority for the High Court.4.(1)In any proceedings in a prescribed court and in any arbitration proceedings, a claim for the recovery of any debt shall not be defeated by reason only of the debt not being payable without the permission of the Minister and of that permission not having been given or having been revoked.(2)No court shall be prescribed for the purpose of this paragraph unless the Minister is satisfied that adequate provision has been made for it by rules of court for the purposes specified under paragraph 3.5.(1)In any bankruptcy, in the winding up of any company or in the administration of the estate of any deceased person (being a bankruptcy, winding up or administration carried on under the law of Uganda), a claim for a sum not payable without the permission of the Minister shall, notwithstanding that the permission has not been given or has been revoked, be admitted to proof as if it had been given and had not been revoked; but nothing in this subparagraph shall be construed as affecting the application of the provisions of Part III of this Act to payments by any trustee, liquidator, personal representative or other person in any such bankruptcy, winding up or administration.(2)The provisions of this Act restricting the making of settlements shall not apply to any deed of arrangement made for the benefit of creditors generally, and the provisions of subparagraph (1) of this paragraph shall apply in relation to proceedings under any deed of arrangement as they apply in relation to proceedings in bankruptcy.6.A debt for the payment of which the permission of the Minister is required under this Act shall, if in other respects, it complies with the requirements of section 5(1) of the Bankruptcy Act, be allowed to be a good petitioning creditor’s debt, notwithstanding the requirement, if and to the extent that the debt can be satisfied either by a payment into court or by a payment to a blocked account.Fifth Schedule (Section 36)
Enforcement
Part I – General provisions as to evidence and information
1.(1)Without prejudice to any other provisions of this Act, the Minister may give to any person in or resident in Uganda directions requiring him or her, within such time and in such manner as may be specified in the directions, to furnish to the Minister, or to any person designated in the directions as a person authorised to require it, any information in his or her possession or control which the Minister or the person so authorised, as the case may be, may require for the purpose of securing compliance with or detecting evasion of this Act.(2)A person required by any directions given under subparagraph (1) of this paragraph to furnish information shall also produce such books, accounts or other documents (hereafter in this Part of this Schedule referred to as "documents") in his or her possession or control as may be required for the purpose of that subparagraph by the Minister or by the person authorised to require the information, as the case may be.(3)Nothing in subparagraph (1) or (2) of this paragraph shall be taken to require any person who has acted as advocate for any person to disclose any privileged communication made to him or her in that capacity.(4)Where a person is convicted for failing to give information or produce documents when required so to do under this paragraph, the court may make an order requiring the offender, within such period as may be specified in the order, to comply with the requirement to give the information or produce the documents.2.(1)If a magistrate is satisfied by information on oath given by a person authorised by the Minister to act for the purposes of this paragraph either—(a)that there is reasonable ground for suspecting that an offence against this Act has been or is being committed and that evidence of the commission of the offence is to be found at any premises specified in the information, or in any vehicle, vessel or aircraft so specified; or(b)that any documents which ought to have been produced under paragraph 1 and have not been produced are to be found at any such premises or in any such vehicle, vessel or aircraft, he or she may grant a search warrant authorising any police officer, together with any other persons named in the warrant and any other police officers, to enter the premises specified in the information or, as the case may be, any premises upon which the vehicle, vessel or aircraft so specified may be, at any time within one month from the date of the warrant, and to search the premises, or, as the case may be, the vehicle, vessel or aircraft.(2)A person authorised by any such warrant as aforesaid to search any premises or any vehicle, vessel or aircraft may search every person who is found in, or whom he or she has reasonable ground to believe to have recently left or to be about to enter, those premises or that vehicle, vessel or aircraft, as the case may be, and may seize any article found in the premises or in the vehicle, vessel or aircraft which he or she has reasonable ground for believing to be evidence of the commission of any offence against this Act or any documents which he or she has reasonable ground for believing ought to have been produced under subparagraph (1) of this paragraph; but no female shall, in pursuance of any warrant issued under this paragraph, be searched except by a female.(3)Where, by virtue of this paragraph, a person has any power to enter any premises, he or she may use such force as is reasonably necessary for the purpose of exercising that power.3.(1)Any article coming into the possession of an executive authority (whether in consequence of the seizure of the article under or by virtue of this Act or otherwise) which the authority has reasonable ground for believing to be evidence of the commission of an offence against this Act may be retained for three months or, if within that period there are commenced proceedings in respect of such an offence in which the article is, or can properly be, adduced in evidence, until the final determination of those proceedings.(2)For the purposes of this paragraph, any person to whom any powers of the competent authority under this Act are delegated or on whom any functions are conferred by or by virtue of this Act, including any police officer, shall be deemed to be an executive authority.(3)For the purposes of this paragraph, any proceedings shall be deemed not to have been finally determined so long as there is pending any appeal in the matter of the proceedings, and an appeal in that matter shall be deemed to be pending during the ordinary time within which such an appeal may be lodged, and, if such an appeal is duly lodged, the appeal shall be deemed to be pending until it is decided or withdrawn.(4)The powers conferred by this paragraph in relation to any article shall be in addition to, and not in derogation of, any powers otherwise exercisable in relation to it.4.No person in or resident in Uganda shall—(a)with intent to evade the provisions of this Act, destroy, mutilate, deface, secrete or remove any documents;(b)in furnishing any information for any of the purposes of this Act, make any statement which he or she knows to be false in a material particular, or recklessly make any statement which is false in a material particular;(c)obstruct any person in the exercise of any powers conferred on him or her by virtue of this Part of this Schedule.Part II – General provisions as to offences
5.(1)Any person in or resident in Uganda who contravenes any restriction or requirement imposed by or under this Act, and any such person who conspires or attempts, or aids, abets, counsels or procures any other person, to contravene any such restriction or requirement, commits an offence punishable under this Part of this Schedule; except that an offence punishable by virtue of Part III of this Schedule shall not be punishable under this Part of this Schedule.(2)Where an offence punishable under this Part of this Schedule has been committed by a body corporate, any person who at the time of the commission of the offence was a director, general manager, secretary or other similar officer of the body corporate, or was purporting to act in any such capacity, shall be deemed to be guilty of that offence, unless he or she proves that the contravention was committed without his or her consent or connivance and that he or she exercised all such diligence to prevent the commission of the offence as he or she ought to have exercised having regard to the nature of his or her functions in that capacity and to all the circumstances.(3)Any person who commits an offence punishable under this Part of this Schedule is liable on conviction to imprisonment for a term not exceeding two years or to a fine not exceeding twenty thousand shillings, or to both such imprisonment and such fine; except that—(a)the limitation of the amount of the fine shall not apply in the case of a body corporate;(b)where the offence is concerned with any currency, any security, any gold, any goods or any other property, the court may, if it thinks fit so to do, order the currency, security, gold, goods or other property to be forfeited;(c)where the offence is concerned with any currency, any security, any payment, any gold, any goods or any other property, and does not consist only of a failure to give information or produce books, accounts or other documents with respect thereto when required to do so under Part I of this Schedule, a larger fine may be imposed not exceeding three times the amount or value of the currency, security, payment, gold, goods or property.6.(1)No proceedings for an offence punishable under this Part of this Schedule shall be instituted, except by or with the consent of the Director of Public Prosecutions; but this subparagraph shall not prevent the issue or execution of a warrant for the arrest of any person in respect of such an offence, or the remanding in custody or on bail of any person charged with such an offence.(2)Proceedings against any person in respect of an offence punishable under this Part of this Schedule may be taken before the appropriate court in Uganda having jurisdiction in the place where that person is for the time being.(3)Any proceedings which may be taken against any person in respect of an offence punishable under this Part of this Schedule may, notwithstanding anything to the contrary in any law, be taken at any time within twelve months from the date of the commission of the offence or within three months from the date on which evidence sufficient in the opinion of the Minister to justify the proceedings comes to the knowledge of the Minister, whichever period last expires, or, where the person in question was outside Uganda at the date last mentioned, within twelve months from the date on which he or she first arrives in Uganda thereafter.(4)For the purposes of this paragraph, a certificate of the Minister as to the date on which such evidence as aforesaid came to the knowledge of the Minister shall be conclusive evidence of the date.Part III – Import and export
7.The enactments relating to customs shall, subject to such modifications, if any, as may be prescribed to adapt them to this Act, apply in relation to anything prohibited to be imported or exported by any of the provisions of Part V of this Act except with the permission of the Minister as they apply in relation to goods prohibited to be imported or exported by or under any of the enactments, and any reference in those enactments to goods shall be construed as including a reference to anything prohibited to be imported or exported by any of the provisions of Part V of this Act except with the permission of the Minister.8.Any declaration required to be given under Part V of this Act shall, for the purposes of the East African Customs and Transfer Tax Management Act, be deemed to be a declaration in a matter relating to customs.9.If anything prohibited to be exported by any provision of Part V of this Act is exported in contravention of the provision, or is brought to a quay or other place, or waterborne, for the purpose of being so exported, the exporter or his or her agent is liable to the same penalty as that to which a person is liable for an offence to which the East African Customs and Transfer Tax Management Act applies.10.Without prejudice to any of the preceding provisions of this Part of this Schedule, any person who, on any occasion, is about to leave Uganda or arrives in Uganda (which person is hereafter in this paragraph referred to as "the traveller") shall, if on that occasion he or she is required so to do by an officer of customs or an immigration officer—(a)declare whether or not he or she has with him or her anything prohibited to be imported or exported by any of the provisions of Part V of the Act except with the permission of the Minister; and(b)produce any such thing as aforesaid which he or she has with him,and the officer may examine or search any article which the traveller has with him or her for the purpose of ascertaining whether he or she is conveying or has in his or her possession any such thing, and, if the officer has reasonable grounds for suspecting that the traveller has about his or her person any such thing, search him or her, and may seize anything produced as aforesaid or found upon such examination or search as aforesaid as to which the officer has reasonable ground for suspecting that it is prohibited to be imported or exported by any of the provisions of Part V of this Act except with permission of the Minister; but no female shall be searched in pursuance of this paragraph except by a female.11.Notwithstanding the provisions of any East African Community Act or any other written law, where any currency is seized pursuant to paragraph 10 of this Schedule, the Minister may direct that the currency shall be dealt with in such manner as the Minister may deem fit.12.Paragraph 5(2) of this Schedule shall apply also to offences punishable by virtue of this Part of this Schedule.