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Nigeria Tax Act 2025 · Chapter 8 · Part II

Section 171Application of economic development incentive certificate

(1)
Subject to the provision of section 174 of this Act, where an economic development incentive certificate is issued to a company and the provisions of Chapter Two of this Act has been applied on the company after the effective date of the certificate, appropriate adjustments shall be made to give effect to the provisions of this part.
(2)
No economic development incentive certificate under this Act shall be issued with a retroactive date.
Cite as: Nigeria Tax Act 2025, section 171

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