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Income Tax (Amendment) Act, 2005

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

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Summary

The Income Tax (Amendment) Act, 2005 amends the Income Tax Act, 2000, the principal law on the taxation of income in Sierra Leone, adjusting aspects of the income-tax regime for the relevant period.

As an amending statute it alters specified provisions of the principal Income Tax Act — such as rates, allowances, reliefs or administration — and must be read together with it.

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.