Section 22, The Finance Act, 2013

Section 122 of the Income Tax Act, 2000 is repealed andand replaced by the following new section– 122. (1) A person who makes any Sierra Leone source natural resource payment to a person not resident in Sierra Leone shall withhold tax at the rate specified in Part IV of the First Schedule and Part II of the Second Schedule. (2) Where the payment is made to a person resident in Sierra Leone, tax shall be withheld at the rate specified in Part IV of the First Schedule.”