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Nigeria Tax Act 2025 · Chapter 8 · Part II

Section 183Interpretation

In this Part —
"Minister" means Minister charged with the responsibility for Industry, Trade and Investment ;
"Relevant authority" means the Industrial Inspectorate Department of the Federal Ministry of Industry, Trade and Investment ; and
"Sunset" in the context of the Tenth Schedule to this part means the period counting from the date of commencement of this Act after which a sector, industry or activity shall cease to be eligible for the economic development incentive subject to section 184 subsection (3) of this Act.
Cite as: Nigeria Tax Act 2025, section 183

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