Investment Code Act (Chapter 92).

The Investment Code Act establishes the legal and institutional framework for promoting, regulating, and protecting investment in Uganda. The Act creates the Uganda Investment Authority and outlines its governance structure, including the board, secretariat, executive director, and staff, as well as its functions in facilitating and supervising investment activities. The legislation also provides a system of incentives and facilities for qualifying enterprises, such as tax and import duty exemptions, first-arrival privileges, and additional support for certain exporters, while allowing foreign investors access to domestic credit.Furthermore, the Act guarantees protection of foreign investments against compulsory acquisition, establishes mechanisms for dispute settlement, and regulates agreements for the transfer of foreign technology and the externalisation of funds.