Law library · Sierra Leone · The Finance Act, 2018.
Section 7, The Finance Act, 2018.
Status not yet checkedThe Finance Act, 2018., Sierra Leone
The Income Tax Act, 2000 is amended in section 95 byinserting the following new subsection immediately after subsection
(7)-
"(8) Associated persons shall include parent or holding
companies, subsidiary companies, associates or joint
ventures, irrespective of their residential status for
tax purposes."
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