Section 10, The Investment Promotion Act, 2004

(1) An investor may freely repatriate proceeds receivedfrom the liquidation of a business enterprise and awards resulting from any settlement of disputes in respect of such business enterprise. (2) There shall be no restriction on the transfer of repayments of principal and interest on an arms length third party loan contracted outside Sierra Leone and registered with the Bank of Sierra Leone but interest payments due on such loans may be subject to the withholding tax obligations in the Income Tax Act, 2000 if applicable.