Law library · Sierra Leone · The Finance Act, 2013
Section 48, The Finance Act, 2013
Status not yet checkedThe Finance Act, 2013, Sierra Leone
A new business investing a minimum of US$2,000,000 andemploying at least twenty 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 a
new business shall be imported duty free for
a period of five years.
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