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Nigeria Tax Act 2025 · Chapter 8 · Part II

Section 168Approval of application

(1)
A company whose application has been approved in line with section 169 of this Act, shall be issued an economic development incentive certificate.
(2)
Where a sector is removed from the Tenth Schedule to this Act —
(a)
economic development incentive certificate shall not be issued to a company in relation to that sector with respect to any pending application made under section 169 of this Act ; and
(b)
a company issued an economic development incentive certificate before the removal shall exhaust its unexpired incentive period only.
Cite as: Nigeria Tax Act 2025, section 168

Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.