DT: Sierra Leone: double taxation agreement, Article 1: Taxes covered
(1) The taxes which are the subject of this Arrangement are -
(a) In the United Kingdom;
The income tax (including surtax) and the profits tax (hereinafter referred to as`United Kingdom tax`).
(b) In Sierra Leone:
The income tax, the duty on profits charged under the Concessions Ordinance, 1931, thediamond industry profit tax, and the profits tax charged under the Tonkolili AgreementOrdinance, 1937 (hereinafter referred to as `Colonial tax`).
(2) This Arrangement shall also apply to any other taxes of a substantially similarcharacter imposed in the United Kingdom or Sierra Leone after this Arrangement has comeinto force.