Section 4, The Income Tax (Deductions Citation

In any one period by reference to the profits of which theassessable income for any one year of assessment are computed, no deduction shall be allowed in respect of more than one journey by the same individual in the same direction between a terminal point in Sierra Leone and a terminal point abroad and more than one journey by the same individual in the same direction between a terminal point in Sierra Leone and some other place in Sierra Leone.