Section 16: The Customs Act 2011, is amended in section 16 by-

(a) repealing and replacing paragraph (c) of subsection (1) with the following new paragraph- (i) involves the supply of goods or services for a fee, including the supply of a licence, permit, permission or other rights, a lease and sale of property or mining lease agreements or rights to exploration activity including on-shore and off-shore drilling activities, right to secure a supply of goods or services; rights to secure building permission, all governments documents for which fees are paid for; and (ii) is one in which the entity carries on activities commonly conducted by other persons for profit are GST chargeable. 14. The Goods and Services Tax Act 2000 is amended in the Second Schedule by - (a) deleting paragraph 5; (b) repealing and replacing the properties corresponding to "supply" in paragraph 12 with the following - "Supply: Land and building" (c) deleting item B in paragraph 12; (d) deleting paragraph 15; (e) repealing and replacing the paragraph 16 with the following new paragraph - of second Schedule. of section 16. of section 1. No. 2 Finance Act 2018 No. 2 Finance Act 201812 13 "(c) no part of the proceeds of any disposal, use or subsequent resale of the goods by the buyer shall accrue directly or indirectly to the seller, unless an appropriate adjustment can be made under Section 17", (b) repealing and replacing subparagraph (ii) of paragraph (a) of subsection (7) with the following new sub-paragraph- "(ii) the cost of transportation and the cost of loading, unloading, handling, insurance and associated costs incidental to the transportation of goods from the duty point at the place of introduction in Sierra Leone to the importer's premises".