Law library · Sierra Leone · Act, 1964, and shall come into force on the first day of Aprl: ment and
Section 10, Act, 1964, and shall come into force on the first day of Aprl: ment and

Status not yet checkedAct, 1964, and shall come into force on the first day of Aprl: ment and, Sierra Leone
The First Schedule to the principal Act (as replaced bythe Income Tax (Amendment) Act, 1963) is hereby repealed and
replaced by the following new Schedule
201 - 225
226 - 250
251 - 275
£
276 -
301 - 325
326 -
351 - 375
401 -
376 - 400
426 -
451 475
501 - 525
651 -
526 - 550
551 - 575
676 -
576 - 600
601 - 625
626 - 650
726 -
701 - 725
901 -
926 -
751 -
776 - 800
801 - 825
951 -
976 - 1,000
1,001 - 1,010
1,011 - 1,020
1,021 - 1,030
1,031 - 1,040
(6) has applied to the Court to extend the time for
appealing and that that application has not
been rejected, and
"FIRST SCHEDULE
(SECTION 27 (1))
::::::
:::
3 0 0
12 0
6 12 0
7 4 0
7 10 0
8 2 0
8 8
9 12 0
10 10 0
11 8 0
12 12 0
13 10 0
14 8 0
15 12 0
16 10
17 8 0
18 12 0
19 10
20 8
21 12 0
22 10 0
23 8 0
24 12 0
25 10
26 8 0
27 12
28 10
29 8 0
30 0 0
30 12 0
31 10 0
476 - 500
No. 4 Income Tax (Amendment)
1,041 - 1,050
1,051 - 1,060
1,061 - 1,070
1,071 - 1,080
1,081 - 1,090
1,091 - 1,100
1,101 1,110
1,111 - 1,120
1,121 - 1,130
1,131 - 1,140
1,141 - 1,150
1,151 1,160
1,161 1,170
1,171 - 1,180
1,181 1,190
1,191 1,200
1,201 1,210
1,211 - 1,220
1,221 - 1,230
1,231 - 1,240
1,241 - 1,250
1,251 - 1,260
1,261 1,270
1,271 1,280
1,281 - 1,290
1,291 - 1,300
1,301 1,310
1,311 - 1,320
1,321 1,330
1,331 1,340
1,341 - 1,350
1,351 1,360
1,361 1,370
1,371 - 1,380
1,381 1,390
1,391 - 1,400
1,401 - 1,410
1,411 - 1,420
1,421 - 1,430
1431 - 1,440
1,441 - 1,450
1451 - 1,460
1,4701,461 -
1,471 - 1,480
1,481 - 1,490
1,491 - 1,500
1,5101,501
1,511 - 1,520
1,521 - 1,530
£ S. d.
32 8 0
33 0 0
33 12 0
34 10 0
35 8
36 0 0
36 12 0
37 10 0
38 8 0
39 0 0
39 12 0
40 10
41 8 0
42 0
42 12 0
43 10 0
44 8 0
45 0
45 12 0
46 10
47 8
48 0 0
48 12 0
49 10 0
50 8
S1 0
51 12 0
52 10 0
53 8 0
54 0 0
54 12 0
55 10 0
56 8 0
57 0 0
57 12 0
58 10 0
59 8 0
60 0 0
60 12 0
61 10 0
62 8 0
63 0 0
63 12 0
64 10
65 8 0
66 0 0
68 8 0
69 12 0
A 17
A 18 No. 4
1,531 - 1,540
1,541 - 1,550
1,551 1,560
1,561 - 1,570
1,571 - 1,580
1,581 - 1,590
1,591 1,600
1,601 - 1,610
1,611 - 1,620
1,621 - 1,630
1,631 - 1,640
1,641 -
1,651 - 1,660
1,661 - 1,670
1,671 - 1,680
1,681 - 1,690
1,691 - 1,700
1,650
1,701 - 1,710
1,711 - 1,720
1,721
1,731 1,730
1,740
1,741 - 1,750
1,751 1,760
1,761 1,770
1,771 - 1,780
1,781 1,790
1,791 - 1,800
1,801 1,810
1,811 1,820
1,821 - 1,830
1,831 - 1,840
1,841 - 1,850
1,851 - 1,860
1,861 - 1,870
1,871 - 1,880
1,881 - 1,890
1,391 1,900
1,901 - 1,910
1,911 1,920
1,921 1,930
1,931 1,940
1,941 - 1,950
1,951 - 1,960
1,961 - 1,970
1,971 - 1,980
1,981 - 1,990
1,991 2,000
2,001 - 2,010
2,011 - 2,020
2,021 - 2,030
2,031 - 2,040
Income Tax (Anendment)
70 16 0
72 0 0
73 10 0
76 4 0
77 8
78 12 0
79 16 0
81 0 0
84 12
0 0
83 8 0
85 16 0
87 0 0
88 10 0
90 0
92 8
91 4 0
93 12
94 16
96 0
97 16 0
99 12
103 4 0
105 0 0
106 10 0
108 0 0
109 16 0
.. 111 12
.. 113 8 0
.. 115 4
.. 117 0
118 16
120 12
122 8 0
124 4 0
126 0 0
.. 130 16
127 10 0
129 0 0
.. 132 12
.. 134 8
.. 136
139 16 0
141 12 0
144 0 0
145 16 0
148 4 0
150 12 0
£
2,041 2,050
2,051 - 2,060
2,061 - 2,070
2,071 - 2,080
2,081 - 2,090
2,091 - 2,100
2,101 - 2,110
2,111 - 2,120
2,121 - 2,130
2,131
2,141
2,151
2,161
2,171
2,181
2,191
2,201
2,211
2,221
2,231
2,241
2,251
2,140
2,150
2,160
2,170
2,180
2,321
2,190
2,200
2,210
2,220
2,230
2,240
2,250
2,260
2,261 - 2,270
2,271 - 2,280
2,281 - 2,290
2,291 - 2,300
2,301 - 2,310
2,311 - 2,320
2,330
2,331 2,340
2,341 - 2,350
2,351 - 2,360
2,361 2,370
2,371 - 2,380
2,381 - 2,390
2,391 - 2,400
2,401 - 2,410
2,411 - 2,420
2,421 - 2,430
2,431 - 2,440
2,441 - 2,450
2,451 2,460
2,461 - 2,470
2,471 - 2,480
2,481 - 2,490
2,491 - 2,500
2,501 - 2,510
2,511 - 2,520
2,521 - 2,530
2,531 - 2,540
2,541 - 2,550
2,551 2,560
2,561 - 2,570
153 0 0
.. 154 16 0
.. 157 4
.. 159 12
162 0
171 0
172 16 0
175 4 0
177 12 0
180 0 0
181 16 0
184 4 0
186 12 0
189 0 0
191 8 0
194 8 0
196 16 0
199 16 0
202 10
205 4 0
208 4 0
210 12 0
213 12 0
216 0 0
219 0 0
222 0 0
227 8
229 16
232 16
235 10
238 4
241 4 0
243 12 0
246 12
249 0
252 0
255 0
258 0
261 12 0
265 4 0
268 16 0
272 8 0
.. 276 0 0
.. 279 0 0
.. 282 12 0
286 4 0
289 16 0
293 8 0
297 0 0
A 19
A 20 No. 4
£
2,571 - 2,580
2,581 - 2,590
2,591 - 2,600
2,60! - 2,610
2,611 - 2,620
2,621 - 2,630
2,631 - 2,640
2,641 - 2,650
2,651 2,660
2,661 - 2,670
2,671 - 2,680
2,681 2,690
2,691 - 2,700
2,701 - 2,710
2,711 - 2,720
2,721 -
2,731 2,740
2,741 - 2,750
2,751 - 2,760
2,761 - 2,770
2,771 - 2,780
2,781 - 2,790
2,791 - 2,800
2,801 - 2,810
2,811 - 2,820
2,821 - 2,830
2,831 2,840
2,841 - 2,850
2,851 - 2,860
2,730
2,861 - 2,870
2,871 - 2,880
2,881 - 2,890
2,891 2,900
2,901 - 2,910
2,911 - 2,920
2,921 - 2,930
2,931 2,940
2,941 - 2,950
2.951 - 2,960
2,961 2,970
2,971 - 2,980
2,981 - 2,990
2,991 3,000
3,0103,001
3,011
3,021
3.051
3,061
3,020
3,030
3,0313,041 3,050
3,040
3,060
3,070
3,071 - 3,080
3,081 - 3,090
3,091 - 3,100
300 0 0
303 12 0
307 4 0
310 16 0
.. 314 8 0
.. 318
321 0 )
0 0
324 12 0
328 4 0
331 16 0
335 8 0
339 0 0
342 0 0
.. 345 12 0
349 4 0
352 16 0
356 8 0
360 0 0
363 0 0
366 12 0
370 4 0
.. 373 16 0
.. 377 8 0
.. 381 0 0
384 0 0
387 12 0
391 4 0
394 16 0
398 8 0
402 0 0
405 0 0
408 12 0
412 4 0
415 16 0
419 8 0
423 0 0
426 0 0
429 12 0
433 4 0
436 16 0
440 8 0
444 0 0
447 0 0
450 12 0
454 4 0
457 16 0
461 8 0
465 0 0
468 0 0
471 12
475 4 0
478 16 0
482 8 0
3,101 - 3,110
3,111 - 3,120
3,121 - 3,130
3,131 - 3,140
3,141
3,151
3,161
3,171 - 3,180
3,181 - 3,190
3,150
3,191 - 3,200
3,160
3,201 3,210
3,170
3.211 - 3,220
3.221 - 3.230
3,281
3.231 - 3,240
3,241 - 3,250
3,251 - 3,260
3,261 3,270
3,291
3,271 - 3,280
3,301
3,311
3,290
3,300
3,310
3,320
3.321 - 3,330
3,331 3,340
3,341 - 3,350
3,351 - 3,360
3,361 - 3,370
3,371 - 3,380
3,381 - 3,390
3,391 - 3,400
3,401 3,410
3,411 - 3,420
3,421 - 3,430
3,431 3,440
3,441 3,450
3,451 3,460
3,461 3,470
3,471 - 3,480
3,481 - 3,490
3,491 - 3,500
3,501 - 3,510
3,581
3,511 - 3,520
3,521 - 3,530
3,531 - 3,540
3,541 - 3,550
3,551 - 3,560
3,561 - 3,570
3,571 - 3,580
3,590
3,591 - 3,600
..
489 0
492 12
496 4
499 16
S. d.
507 0
517 4
520 16 0
531 0 0
534 12 0
538 4 0
541 16 0
545 8 0
S49 0
552 0 0
555 12 0
559 4 0
562 16 0
566 8
570 0 0
573 0 0
576 12 0
580 4 0
583 16 0
587 8
591 0 0
594 0 0
597 12 0
601 4 0
604 16 0
608 8 0
612 0 0
615 0 0
618 12
622 4
625 16
629 8 0
633 0 0
636 0 0
639 12 0
643 4 0
646 16 0
650 & 0
654 0 0
657 12 0
A 21
A 22
of Cap. 273
by addition
ofnew fourth
schedule,
of..
I-Over 3,600 per annum but under £6,000 per annum:
Take tax on £3,600 plus 40 per cent of the excess over £3,600.
l|-Oer £6,000 per annum but under £9,600 per annum:
of...
Take tax on £6,000 plus 45 per cent of the excess over £6,000
III Oer £9,600 per annum:
Take tax on £9,600 plus 50 per cent of the excess over £9,600,"
Read the whole law Download PDF Ask Tima what this means
Check the current official version before relying on this text. MiLAWYER shares legal information, not legal advice.