Preamble, The Finance Act, 2010.

Short title. No. 2 2010 Sierra Leone THE FINANCE ACT, 2010. Being an Act to provide for the imposition and alteration of taxation for the year 2010 and for other related matters. [1st January, 2010] E NACTED by the President and Members of Parliament in this present Parliament assembled. Date of commencement. ACT Supplement to the Sierra Leone Gazette Vol. CXLI, No. 25 dated 15th April, 2010 No. 2 Finance Act 2010 PRINTED AND PUBLISHED BY THE G OVERNMENT P RINTING D EPARTMENT , S IERRA LEONE . GAZETTE NO . 25 OF 15 TH APRIL, 2010. (m) for new shoes under H. S. Code 6403/6405, the duty is 15%; (n) for provisions under H. S. Code 2007.10.10, the duty is 10%; (o) for office stationery under H. S. Code 4816/4817, the duty is 10%; (p) for electrical and electronic (household) under H. S. Code 8501.03, the duty is 10%; (q) for building materials (hardboard) under H.S. Code 4411.11.00, the duty is 10%; (r) for bags (school) under H.S. Code 4202.19.10, the duty is 10%; (s) for motor bikes under H.S. Code 8711.10, the duty is 10%; (t) for monosodium glutamate under H.S. Code 2922.42.00, the duty is 20%; (u) for mineral water and aerated water under H. S. Code 2201.10.00, the duty is 20%; (v) for paraffin wax under H.S. Code 2712.20.00, the duty is 20%; (w) for raw materials (for any manufacture) each under their substantive H.S. Codes, the duty is 3%. (x) for cement (finished product) under H.S. Code 2523, the duty is 20%”. S IGNED this 9th day of April, 2010 DR. ERNEST BAI KOROMA, President. LS Passed in Parliament this 18th day of March, in the year of our Lord two thousand and ten. . VICTOR A. KAMARA, Clerk of Parliament. T HIS P RINTED IMPRESSION has been carefully compared by me with the Bill which has passed Parliament and found by me to be a true and correct printed copy of the said Bill. VICTOR A. KAMARA, Clerk of Parliament.