Tax treaties between the UK and Sierra Leone and related documents.
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The double taxation agreement entered into force on 16 February 1948 and was amended by signed agreement on 18 March 1968.
It’s effective in Sierra Leone from 1 January 1946 and in the UK from:
- 6 April 1945 for surtax
- 6 April 1946 for Income Tax
- 6 April 1947 for profits tax