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Section 20, The Income Tax Act, 2000

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

The chargeable income from a source in Sierra Leone of a non-resident person carrying on the business of—a) shipowner or charterer; b) air transport; or c) broadcasting or transmitting messages by cable, telegraph, wireless or other similar means, shall be determined in accordance with the Fifth Schedule. Mining sector. Act No. 5 of 1994.

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