Section 1: This Act shall—

Date of commencement. Rents (section 120) 10% Royalties (section 120) 25% Pensions and annuities (section 121) 25% Natural resource payments (section 122) 25% Payments to or applications for the benefit of non-resident beneficiaries (section 123) 25%” (e) by the repeal and replacement of item 2 of the Ninth Schedule by the following item– “2 Redundancy and termination payment The maximum redundancy or termination payment which is to be excluded from employment income under paragraph (h) of subsection (3) of section 23 shall be Lel0,000.000.00”. PRINTED AND P UBLISHED BY THE G OVERNMENT P RINTING D EPARTMENT, S IERRA LEONE. GAZETTE N O. 31 OF 27 TH M AY , 2004. Commencement. Passed in Parliament this1st day of April, in the year of our Lord two thousand and four. J. A. CARPENTER, 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. J. A. CARPENTER, Clerk of Parliament. No. 6 Income Tax (Amendment) Act 2004No. 6 Income Tax (Amendment) Act 2004 (a) in respect of paragraphs (a) (b) (c) and (d), be deemed to have come into force on the 7th day of December, 2001; and (b) in respect of paragraph (e), be deemed to have come into force on the 29th day of November, 2002.