Preamble, The Finance Act, 2011.

Short title. No. 12 2011 Sierra Leone THE FINANCE ACT, 2011. Being an Act to provide for the imposition and alteration of taxation for the year 2011 and for other related matters. [ ] E NACTED by the President and Members of Parliament in this present Parliament assembled. Date of commencement. ACT Supplement to the Sierra Leone Gazette Vol. CXLII, No. 70 dated 10th November, 2011 No. 12 Finance Act 201116 (b) a company registered in Sierra Leone with, at least, 51% of the shares being held by residents of Sierra Leone, whose office is in Sierra Leone or a co-operative registered in Sierra Leone"; (iv) by the insertion immediately, after subparagraph (ii) of subsection (2) (b) of the following:– "(iii) for the purposes of subparagraphs (i) and (ii), forested land does not qualify" (b) in the Sixth Schedule - (i) in paragraph 1, delete all the words after the words "thirty percent"; (ii) in paragraph 3 (b), add to the words "non-affiliates" the words "including recognized financial institutions"; (iii) in paragraph 6, by the substitution for "one and one half", of "one half". PRINTED AND PUBLISHED BY THE G OVERNMENT P RINTING D EPARTMENT , S IERRA LEONE . GAZETTE NO . 70 OF 10TH N OVEMBER , 2011. S IGNED this 15th day of September 2011. DR. ERNEST BAI KOROMA, President. LS Passed in Parliament this 11th day of July in the year of our Lord two thousand and eleven. IBRAHIM S. SESAY, 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. IBRAHIM S. SESAY, Clerk of Parliament. Commencement.