Section 2, The Pay-Roll Tax (Amendment) Act, 1992

Subsection (1) of section 2 of the Pay-Roll Tax Act, 1972, is repealed and replaced by the following new subsection— [Margin: "Imposition of Pay-Roll Tax] 2. (1) Subject to the provisions of this Act, there shall be charged and levied upon, and paid by, every employer a pay-roll tax in respect of every employee who is not a citizen of Sierra Leone for each calendar year irrespective of the length of time within the calendar year during which such employee is employed, as follows — (i) Nationals of ECOWAS countries . . . . Le20,000.00 (ii) Other foreign nationals Le500,000.00." [Handwritten: 4B/1995] [Handwritten strike-through lines across section 2(1)] Passed in Parliament this 5th day of March in the year of our Lord one thousand nine hundred and ninety-two. M. T. BETTS-PRIDDY, Acting Clerk of Parliament. THIS PRINTED IMPRESSION has been carefully compared by me with the Bill which has passed Parliament and found by me to be a true and correctly printed copy of the said Bill. M. T. BETTS-PRIDDY, Acting Clerk of Parliament.