Section 22, The Finance Act, 2011.

(1) Subject to subsection (2), any expenses incurred onpromoting an export quality standard Sierra Leonean owned product shall be eligible for deduction from profits of 100% of the cost incurred up to the extent of profits of the same year the expenditure is made. (2) The expenses referred to in subsection (1) shall be eligible only if made in promoting a brand name by making such a name internationally known, including expenditure on bill-board advertisements in international airports and highways.