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Payroll Tax (Amendment) Act, 2004

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

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Summary

The Payroll Tax (Amendment) Act, 2004 amends the principal law imposing a payroll tax in Sierra Leone, a tax levied in respect of employees (notably as a charge on employers in respect of expatriate staff).

As an amending statute it alters specified provisions of the principal Payroll 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 Payroll 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.