Law library · Sierra Leone · The Income Tax Act, 2000
Section 43: Start-up costs.
Status not yet checkedThe Income Tax Act, 2000, Sierra Leone
An amortisation deduction is allowed for expenditure incurred in starting up a business to produce assessable
income as if it were incurred for a depreciable asset in group 2 of the Seventh Schedule on the day the business
commences.
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