Law library · Sierra Leone · The Finance Act, 2013
Section 47, The Finance Act, 2013
Status not yet checkedThe Finance Act, 2013, Sierra Leone
A petroleum refinery investing a minimum of $20,000,000and employing at least fifty Sierra Leonean citizens shall be eligible
for the following relief–
(a) a corporate tax relief not exceeding five years;
(b) equipment and machinery for establishing
the refinery shall be imported free of duty for
a period of five years.
of section 27
of Act No.11
of 2002.
Refinery.
32 33
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