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Section 21, The Income Tax Act, 2000

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

The chargeable income of a person derived from the exploitation of mineral rights, prospecting and explorationlicenses, mining licenses or mining leases granted under the Mines and Minerals Act, 1994 shall be determined in accordance with and taxed at the rate prescribed in the Sixth Schedule. A SSESSABLE I NCOME

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