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Law library · Sierra Leone · The Income Tax Act, 2000

Section 25: Property income.

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

“Property Income” includes— a) dividends, interest, discounts, natural resource payments, rent, royalties and annuity payments; and b) gifts received in connection with the provision, use or exploitation of property, but does not include income which is business or employment income. EXEMPT I NCOME

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