Section 9: Other exempt persons and organisations.

The following persons and organisations, hereinafter referred to as “exempt organisations”; am exempt fromincome tax— a) i. the City Council of Freetown and any other local authority; ii. any department or ministry of Government; iii. the Bank of Sierra Leone, and iv. any person or organisation exempted by order in a statutory instrument made by the President; and b) any organisation being— i. a religious organisation; Act. No. 6 of 1977. ii. a charitable organisation; iii. an amateur sporting association formed for the purpose of promoting social or sporting amenities not involving the acquisition of gain by the body of persons or by its individual members; iv. a trade union; v. an educational institution that offers equal access to all applicants; and vi. a co-operating society registered under the Co-operative Societies Act 1977; none of whose income or assets confers or may confer a private benefit on any person and which has obtained a written ruling from the Commissioner that it is an exempt organisation. P ART III - RESIDENTS AND NON-RESIDENTS