Law library · Sierra Leone · The Finance Act, 2021
Section 13, The Finance Act, 2021
Status not yet checkedThe Finance Act, 2021, Sierra Leone
Section 57 of the Income Tax Act 2000 is amended byrepealing and replacing subsection (1) with the following new
"(1)Capital gains tax shall be payable by a chargeable
person at the rate of 25 percent of the capital gain
accruing to or derived by that chargeable person
from the disposal of a chargeable asset."
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