Section 10: Resident individual.

(1) Subject to subsections (2) and (3) and to Section II, an individual shall be treated as resident in Sierra Leone for the entire year of assessment if that individual— a) has a normal place of abode in Sierra Leone and is present in Sierra Leone at any time during the year of b) is present in Sierra Leone on more than one hundred and eighty two days in a twelve month period that commences or ends during the year of assessment; or c) is an official of the Government Of Sierra Leone posted overseas during the year of assessment. (2) An individual who was not a resident in the preceding year of assessment shall not be treated m a resident for the period preceding the day the individual was first present in Sierra Leone during the year of assessment. (3) An individual who is not a resident in the following year of assessment shall not be treated as a resident for the period following the last day on which the individual was present in Sierra Leone during the year of assessment if during that period the individual had a closer connection to a foreign country than to Sierra Leone. (4) For the purposes of this section an individual shall not be treated as present in Sierra Leone on any day when— a) the individual crosses the border to Sierra Leone to perform services as an employee in Sierra Leone; b) the individual is in transit between two points outside Sierra Leone; c) the individual is present in Sierra Leone for the purpose of medical treatment or full-time study; or d) the individual is present in Sierra Leone by of diplomatic status or being dependant of a person with diplomatic status.