Section 3, The Income Tax (Deductions Citation

Sub]. ect to the provisions of rules 4 and 5, in ascertaining Presoriberlsums in the income of an individual for any period there shall be deducted respect of the actual expenditure incurred and borne by the individual in journeys. that period on- (a) any jolirney or journeys of him or his dependants in either direction between a terminal point in Sierra Leone and a terminal point abroad, subject to a maximum deduction of one hundred pounds in respect of each such journey, and (b) any journey or journeys of him or his dependants in either direction between a terminal point in Sierra Leone and Limitation on number . of allowable journeys. Limitation where more than one year of assessment affected. 10 of 1955. Citation. Period of service remuneration. some other place in Sierra Leone, subject to a maximum deduction of ten pounds in respect of each such journey: Provided that the maximum amount deductible for all passages shall not exceed five hundred pounds over any two consecutive years of assessment.