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Income Tax (Amendment) Act, 2004

An Act amending the Income Tax Act, 2000 of Sierra Leone.

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Summary

The Income Tax (Amendment) Act, 2004 amends the Income Tax Act, 2000, the principal law on the taxation of income in Sierra Leone. Income-tax amendments typically adjust rates, thresholds, allowances, reliefs or administrative provisions.

As an amending statute it alters specified provisions of the principal Income Tax Act and must be read together with it, giving effect to fiscal changes for the relevant period.

Main provisions

  • Amends specified provisions of the Income Tax Act, 2000.
  • May adjust rates, thresholds, allowances or reliefs.
  • May adjust administrative or compliance provisions.
  • Takes effect as part of, and is read together with, the principal Act it amends.