Law library · Sierra Leone · The Income Tax Act, 2000
Section 52: Prepayments.
Status not yet checkedThe Income Tax Act, 2000, Sierra Leone
An otherwise allowable deduction for an expense which is not of a capital nature and which relates to a service or
other benefit that extends after the end of the year of assessment is allowed proportionately over the years of
assessment to which the service or other benefit relates.
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