No. 7 Income Tax (Amendment) Act 2005No. 7 Income Tax (Amendment) Act 2005

No. 7 Income Tax (Amendment) Act 2005No. 7 Income Tax (Amendment) Act 2005 Short title. S IGNED this 12th day of August, 2005 ALHAJI AHMAD TEJAN KABBAH, President. LS No. 8 2005 Sierra Leone The Income Tax (Amendment) Act, 2005. Being an Act to amend the Income Tax Act, 2000. [1st January, 2005] E NACTED by the President and Members of Parliament in this present Parliament assembled.

This Act shall be deemed to have come into operation onthe 1st day of January, 2005.

(a) by the insertion after paragraph (i) of subsection (3) of section 23 of the following:– “(j) an amount not exceeding Le2,640,000 being a consolidation of all allowances paid to an employee”. and (b) by the repeal and replacement of the amount of Le10,000,000 appearing in item 2 of the Ninth Schedule by the amount of Le20,000,000.00. Amendment of Act No. 8 of 2000. Commencement. PRINTED AND P UBLISHED BY THE G OVERNMENT P RINTING D EPARTMENT , SIERRA LEONE. GAZETTE NO . 44 OF 18 TH AUGUST , 2005. Date of Commencement. Passed in Parliament this 2nd day of August, in the year of our Lord two thousand and five. J. A. CARPENTER, 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. J. A. CARPENTER, Clerk of Parliament. No. 8 Income Tax (Amendment) Act 2005 15