The Income Tax (Amend- Short title, ment) (No (1961)

In Her Majcsty's name | assent lothis Ordinance this 61h day of April, 1961. L8 No. 31 MAURICE H. DORMAN, Governor. REEDONM Sierra Leone An Ordinance to Amend the Income Tax Ordinance REIT ENACTED by the Legislature of Sierra Leone, as follows: [/lth May, 1961.J commence A213 Cap. 112. Date of ment. (b) where the total income of the individual includes in Come of his w1fe which 1s deemed under the prov1sions of subsection (1) of section 33 to be his income, there shallbe aliowed a deduction of the amount of the. earned income so deemed to be hus but not excceding £500".

This Ordinance may be cited as the Income Tax (Amend- Short title,ment) (No. 2)Ordinance 1961 and shall apply to income tax charged applica for fhe year of assessment commencing on the 1st day of April., 1961 ion and and cach succecding year of assement. Commence ment.

Tax Ordinance (hereinafter referred to as the principal Ordinance) of is hereby repealed and replaced by the following new paragraph- section 22of Cap. 112. A214 Repeal and 3. Subscotion (2) of scction 58 of the principal OrdinarnLe isreplacement hereby repealed and replaced by the following new subsccuon"(2) The Board shall consist of not more than len personsnone of whom shail be u public officcr and appeals slhall beheard by thre. members of the Board nominated by the No. 31 of sub se ction (2) of sotion 58 of Cap. 112. Amendnment of sub section (3) of section 58 Icome Tax (Amendment) (No. 2) Chairman one of whom shall preside: n) himselt as one of the three members of the Board to sil Provided always that the Chairman may nominatcon any appcal in which case he shall preside » and the addition thereto of the words or other

Subsection (3) of section 58 of the principal Ordinance ishereby amended by the deletion of the fullstop a: the end thereofof Cap. 112. Board presiding at the hearing of the appeal."Repcal and replacement repealed and replaced by the following new Scheduleof Second Schedule of Cap. 112.

Toial Income in atordance with sechiÍu 20 201-300 301-400

401-500 501-600 601-700 701-800 801-900 901-1,000 1,001-1,100.. 1,101-1,200..1,201-1,300 .. 1,301-1,400..1,401-1,500 1,501-1,6001,601-1,700 1,701-1,800 1,801-1,9001,901-2,000 2.001-2,100 2,101-2,200..2,201-2,300 2,301-2,400 2,401-2,5002,501-2,600 2,601-2,700In exoess of £2,700 Minimum tax payable S6 member of the 100. No. 31 lncome Tax (Aendment) (No. 2) the Passed in the House of Representatives this 20h day of April,in the year of our Lord one thousand nine hundred and sixty-onc. A 215 M.P. 2671/7 Vol. V IHIS PRINTED IMPRESSION has been carefully compared by me with Bill which has passed the House of Representatives and found by me to be a true and correct copy of the said Bill. S. V. WRIGHT, Clerk of the House of Representatives. S. V. WRIGHT, Clerk of the House of Representatives.