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Law library · Sierra Leone · The Finance Act, 2009.

Section 5, The Finance Act, 2009.

Status not yet checkedThe Finance Act, 2009., Sierra Leone

(1) Notwithstanding anything in any law to the contrary,with effect from ninety days after the coming into operation of this Act, the use of postage stamps for the authentication of any official document is hereby prohibited. (2) With effect from the ninety days referred to in subsection (1), only revenue stamps issued by the National Revenue Authority shall be used for the authentication of official documents. (3) Any person who contravenes this section commits an offence and shall be liable on conviction to a fine not exceeding Le100,000 or ten times the value of the stamps used in the contravention of this section.

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