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Section 19, The Income Tax Act, 2000

Status not yet checkedThe Income Tax Act, 2000, Sierra Leone

an insurance company. (1) For the purposes of this section, an insurance company is a company that carries on an insurance business inSierra Leone. (2) The chargeable income of an insurance company, other than a life insurance company, shall be determined in accordance with paragraph 1 of the Fourth Schedule. 3) A taxpayer that is a life insurance company may calculate its chargeable income on the basis of paragraph 2 or 3 of the Fourth Schedule. Chargeable income from international shipping, transport or communications.

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