Signed this 18th day of April, 2006

ALHAJI AHMAD TEJAN KABBAH,

President.

The Income Tax (Amendment) (No. 2) Act, 2006.

Being an Act to amend the Income Tax Act, 2000.

[1st January, 2005]

Enacted by the President and Members of Parliament in this present Parliament assembled.

1. This Act shall be deemed to have come into operation on the 1 st day of January, 2005.

2. The Income Tax Act, 2000 is amended by the insertion after paragraph (j) of subsection (3) of section 23 of the following paragraph :-

"(k) the actual amount of leave pay or allowance paid by the employer."

Passed in Parliament this 23rd day of March, in the year of our Lord two thousand and six.

J. A. CARPENTER, Clerk of Parliament.

This Printed Impression has been carefully compared by me with the Bill which has passed Parliament and found by me to be a true and correct printed copy of the said Bill.

J. A. CARPENTER, Clerk of Parliament.

Printed and Published by the Government Printing Department, Sierra Leone. Gazette No. 17 of 20th April, 2006.