Section 37, The Finance Act, 2013

The Finance Act, 2006, is amended by the repeal andreplacement of subsection (1) of section 3 thereof by the following:– 3 (1) Subject to section 110 of the Constitution of Sierra Leone, 1991 the responsibility for duty waiver administration is hereby conferred on the Minister responsibility for finance: Provided that the Minister shall not grant duty waiver in excess of 3% of GDP.