Preamble, The Income Tax Act, 2000

ACT Supplements to the Sierra Leone Gazette Vol. CXXXI, No. 29 dated 15th June, 2000 THE INCOME TAX ACT, 2000 ARRANGEMENT OF SECT7ONS Section No. P ART I – PRELIMINARY SCHEDULES F IRST S CHEDULE – Rates of tax in respect of residents S ECOND S CHEDULE – Rates of tax in respect of non-residents THIRD S CHEDULE – Complying retirement funds F OURTH S CHEDULE – Chargeable income of company carrying on insurance business F IFTH S CHEDULE – International shipping, transport and communications S IXTH S CHEDULE – Mining sector S EVENTH S CHEDULE – Capital allowance deduction EIGHTH S CHEDULE – Income Tax Board of Appellate Commissioners N INTH S CHEDULE - Miscellaneous provisions TENTH S CHEDULE – Form of warrant S IGNED this 31st day of May, 2000 ALHAJI AHMAD TEJAN KABBAH, President. No. 8 2000 Being an Act to consolidate, with amendments, the law relating to the taxation of incomes. [15 June, 2000] ENACTED by the President and Members of Parliament in this present Parliament assembled. P ART I – PRELIMINARY