Section 2: The Income Tax Act, 2000 is amended as follows:–

(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