Law library · Sierra Leone · The Income Tax Act, 2000
Section 5, The Income Tax Act, 2000
Status not yet checkedThe Income Tax Act, 2000, Sierra Leone
(1) Subject to section 21, the chargeable income of a resident company shall be taxed at the rate or rates prescribedin Part III of the First Schedule.
(2) Resident companies incorporated before 1st April, 1997 shall continue to receive those reliefs under section 29 of
the Income Tax Act to which they had entitlement prior to the repeal of that Act.
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