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Entertainment Tax (Amendment) Act, 2004

An Act amending the law imposing tax on entertainment in Sierra Leone.

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Summary

The Entertainment Tax (Amendment) Act, 2004 amends the principal law imposing a tax on entertainment — such as admissions to cinemas, shows and other public entertainments — in Sierra Leone.

As an amending statute it alters specified provisions of the principal Entertainment Tax legislation, for example the rate, scope or administration of the tax, and must be read together with the principal law.

Main provisions

  • Amends specified provisions of the principal Entertainment Tax legislation.
  • Concerns the tax on admissions to entertainments.
  • May adjust the rate, scope or administration of the tax.
  • Takes effect as part of, and is read together with, the principal Act it amends.