Section 50: Manufacturing.

(1) The income derived from investment in poultrybusiness shall be exempt from income tax for a period of three (3) years– (a) in the case of a Sierra Leonean citizen if the investment is at least US$50,000 ; and (b) in the case of a non-citizen, if the investment is at least US $500,000 (2) Import of feeds ,vaccine and veterinary drugs for poultry and livestock shall attract duty free import for a period of five years from the date of commencement of business.