Law library · Sierra Leone · The Income Tax (Clearance) Act, 1970 [Margin: Short title.]
Section 1: In this Act unless the context otherwise requires— [Margin: Interpretation.]
Status not yet checkedThe Income Tax (Clearance) Act, 1970 [Margin: Short title.], Sierra Leone
"the Commissioner" means the Commissioner charged with the administration of the Income Tax Act and includes a Deputy Commissioner of Income Tax or an Assistant Commissioner of Income Tax; [Margin: Cap. 273.]
12 No. 9 Income Tax (Clearance) 1970
"income tax" shall include "surtax";
"Minister" means the Minister for the time being charged with the responsibility for matters relating to finance.
[Margin: Departing persons to obtain income tax clearance.]
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