Section 16, The Finance Act, 2013

Subsection (1) of section 89 of the Income Tax Act, 2000 isamended by– (a) the repeal and replacement of paragraph (b) by the following new paragraph– “(b)derived in respect of employment exercised or services rendered in Sierra Leone whether or not the income is received in Sierra Leone; of Act No. 8 of 2000. “Assessment collection and application of income tax procedure of section 89 of section 69 (b) the insertion of the following new paragraph immediately after paragraph (j)– “(k) a premium for a general insurance paid in respect of the insurance of any risk in Sierra Leone.”