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Section 46, The Finance Act, 2013

Status not yet checkedThe Finance Act, 2013, Sierra Leone

Section 27 of National Revenue Authority Act 2002 isrepealed and replaced by the following new section– “ 27(1) Subject to subsection (3) all revenues collected by or due and payable to the Authority under this Act shall be paid into the Consolidated Revenue Fund within twenty four hours; (2) The Authority may delegate the responsibility of collecting revenues to Commercial Banks duly registered under the Banking Act of Sierra Leone .” General

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