Law library · Sierra Leone · The Finance Act, 2021
Section 14, The Finance Act, 2021
Status not yet checkedThe Finance Act, 2021, Sierra Leone
Section 84 of the Income Tax Act 2000 is amended byrepealing and replacing subsection (2) with the following new
subsection-
"(2) Subject to subsection (3), a dividend received
by a company from another resident company,
including a company within a group, shall be exempt
from taxation".
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