The Surtax (Temporary Imposition) (Amendment) Act, 1992 [Margin: Short title.]

43 SIGNED this *10th* day of *March, 1992.* J. S. MOMOH, *President.* (LS) No. 6 1992 Sierra Leone The Surtax (Temporary Imposition) (Amendment) Act, 1992 [Margin: Short title.] Being an Act to amend the Surtax (Temporary Imposition) Act, 1968, by abolishing surtax on employment income [*1st April, 1992*] [Margin: Date of Commencement.] BE IT ENACTED by the President and Members of Parliament, in this present Parliament assembled as follows—

44 No. 6 *Surtax (Temporary Imposition)* 1992 (2) The provisions of this Act shall apply to tax charged or chargeable for the year of assessment commencing on 1st April, 1992 and to each succeeding year of assessment.

Section 3 of the Surtax (Temporary Imposition) Act, 1968 is repealed and replaced by the following new section— [Margin: Replacement of Section 3 of Act No. 14 of 1968.] "Surtax 3. (1) Every person specified in subsection (2) shall be charged to and shall pay surtax at the rates specified therein. (2) The rates of surtax shall be— (*a*) in the case of a company or body of persons other than a partnership, five *per centum* of the income tax charged or chargeable. (*b*) in the case of an individual engaged in or carrying on a trade, business, profession, or vocation, or whose income is derived from any source other than from the exercise of employment or the holding of an office, five *per centum* of the income tax charged or chargeable." 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.* PRINTED BY THE GOVERNMENT PRINTING DEPARTMENT, SIERRA LEONE *GAZETTE* No. 18 OF 19TH MARCH, 1992.