Law library · Sierra Leone · The Finance Act, 2011.
Section 27: The Development of Tourism Act, 1990 is amended -
Status not yet checkedThe Finance Act, 2011., Sierra Leone
(a) in section 30, in subsection (1) thereof, by
the repeal and replacement of the words–
(i) "50 rooms and 10 rooms", by the words
"50 ensuite bedrooms and 10 ensuite
bedrooms" respectively;
(ii) by the insertion of the following
subsection:–
"(3) The incentives granted in subsection (1) shall not
be available to a night club, casino or restaurant
unless it is an integral part of an eligible hotel".
(b) in section 34 (1) -
(i) by the repeal of the words "that is not
easily available in Sierra Leone".
(ii) by the repeal and replacement of the
words "construction and rehabilitation"
by the words "for a period of three
consecutive years chosen by the
investor based on an approved bill of
quantities".
(c) in section 34 (2) –
(i) by the repeal of the words "that are not
easily available in Sierra Leone".
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