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Pay-Roll Tax (Amendment) Act, 1974

An Act amending the law imposing a payroll tax in Sierra Leone.

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Summary

The Pay-Roll Tax (Amendment) Act, 1974 amends the principal law imposing a payroll tax in Sierra Leone — a tax levied in respect of employees, commonly used as a charge on employers of expatriate or other staff.

As an amending statute it alters specified provisions of the principal Pay-Roll 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 Pay-Roll Tax legislation.
  • Concerns the payroll tax levied in respect of employees.
  • 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.