Section 25, The Finance Act, 2015

(1) For the purposes of income tax, any investor whomakes a donation into the Skills Development Fund, shall be eligible for 100% deduction of the donation from profits for the same year that the donation is made, but any unclaimed amount shall not be available for future deductions. (2) For the purposes of subsection (1), Skills Development Fund means the Skills Development Fund established by the Minister responsible for finance at the Bank of Sierra Leone for the purpose of supporting the critical needs of youth and women throughout Sierra Leone.