Section 11: Temporary resident individual.

An individual treated as resident under section 10 shall be treated as temporarily resident in Sierra Leone for theentire year of assessment if that individual – a) is not a citizen of or domiciled in Sierra Leone; b) does not intend, during the year of assessment, to reside in Sierra Leone for a total period of more than four years, and c) as of the end of the year, has not been resident in Sierra Leone for more than four years.