Section 2, The Income Tax (Clearance) Act, 1970 [Margin: Short title.]

Subject to the provisions of sections 4 and 5 and such conditions as may be prescribed by Order issued by the Minister, no person shall depart from Sierra Leone unless he first procures from the Commissioner of Income Tax either— (a) a clearance certificate that he has fulfilled all the obligations imposed upon him by the Income Tax Laws, or [Margin: Cap. 273] (b) a written statement that in the opinion of the Commissioner, the collection of the Income Tax payable by him shall not be jeopardized by his departure from Sierra Leone. [Margin: Duty of Commissioner to grant clearance certificate, etc.]