Law library · Sierra Leone · The Finance Act, 2007
Section 5: The Sales Tax Act, 1995 is amended–
Status not yet checkedThe Finance Act, 2007, Sierra Leone
(a) in section 4–
(i) by the insertion at the end of
subsection (1) thereof, of the following:–
“(e) hotel and guest house accommodation”.
(ii) by the insertion immediately after
paragraph (b) of subsection (2) thereof,
of the following paragraph–
“(c) ten percent of the cost of hotel
and guest house accommodation”.
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