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Section 23: Any small or medium size business employing any Sierra

Status not yet checkedThe Finance Act, 2015, Sierra Leone

Leonean youth who is– (a) between the age of 18 and 35 years, and (b) previously unemployed or working part time, between 1st December, 2014 and before 1st December, 2015 shall be eligible to a 6.5% tax credit on employee PAYE of that employee as an incentive.

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