Section 2, The Surtax (Temporary Imposition) (Amendment) Act, 1992 [Margin: Short title.]

Section 3 of the Surtax (Temporary Imposition) Act, 1968 is repealed and replaced by the following new section— [Margin: Replacement of Section 3 of Act No. 14 of 1968.]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.