Section 28: The Income Tax Act, 2000, is amended–

(a) in section 31– (i) in subsection (1) thereof, by the insertion immediately after the word "ruminants" appearing in paragraphs (f) and (g) thereof, of the words "cashew, ginger, chilli, vegetable and tubers"; (ii) in subsection (2) (b) thereof, for the word "national" substitute the words "domestic investor"; (iii) by the insertion of the following subsection:– "(3) For the purposes of subsection (2) (b), "domestic investor" means– (a) a natural person of Sierra Leonean citizenship who is resident in Sierra Leone; or of Act No. 8 of 2000. Pharmaceuticals Solar systems. of Act No. 11 of 1990 14 15