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Section 11, The Finance Act, 2016

Status not yet checkedThe Finance Act, 2016, Sierra Leone

Section 128 of the Income Tax Act, 2000 is amended byinserting the following new subsection immediately after subsection (5)– “(6) The obligations of a person to act as a withholding agent under this Part are not affected by that person being an organisation to which paragraph (b) of section 9 applies.” 35(1). of section 95. 97(3). 12 8. 32(2). No. 6 Finance Act 2016 No. 6 Finance Act 20166 7

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