(1) There shall be charged a levy on processed gold at the rate of five per cent of the value of a kilogram which is exported out of Uganda.
(2) The levy referred to in subsection (1) shall be paid by the exporter to the Uganda Revenue Authority at the time the processed gold is exported out of Uganda.
(1) There shall be charged a levy on unprocessed minerals, at the rate often per cent of the value of the unprocessed minerals which is exported out of Uganda.
(2) The levy referred to in subsection (1) shall be paid by the exporter to the Uganda Revenue Authority at the time when the unprocessed minerals is exported out of Uganda.