Law library · Sierra Leone · The Finance Act, 2018.
Section 13, The Finance Act, 2018.
Status not yet checkedThe Finance Act, 2018., Sierra Leone
The Goods and Services Tax Act, 2000 is amended insubsection (1) of section 7 by repealing and replacing paragraph (d)
with the following new paragraph -
"(d)an activity carried out by a government entity or a local council, except to
the extent that the activity-
17 6.
of section 7.
No. 2 Finance Act 2018 No. 2 Finance Act 201810 11
"16. Supply: baby foods; exercise books; raw fish
Description: Baby food given to children between
ages 1-5 years, exercise books used in primary and
secondary schools and raw fish that are caught in
Sierra Leone territorial waters
CUSTOMS ACT, 2011
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