Law library · Sierra Leone · The Income Tax (Deductions Citation
Section 2: In these rules- Definitions.
Status not yet checkedThe Income Tax (Deductions Citation, Sierra Leone
"journey" ~eans a journey by one person in one direction;
" terminal point in Sierra Leone " means the place which is,
or will be, the normal place of business or residence in Sierra
Leone of the individual making the journey;
"terminal point abroad" means the place in his country
of origin or domicile where the individual making the journey
resides during his absence from Sierra Leone or, if the
individual is not making a journey to such place, the place at
which the individual first stays outside Sierra Leone other
than on account of transhipment, the transaction of business
on behalf of his employer or other delay incidental to making
the journey.
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