Section 11: Application of Cap. I7 to export oriented industries

(1) The provisions of the Industrial Development (Income Tax Relief) Act with respect to pioneer status shall apply to any manufacturing exporter who exports at least fifty per cent of his annual turnover.
[Cap. 17. 1992 No. 65.]
(2) Application for the declaration of an export-oriented industry to be a pioneer industry, shall be directed to the Nigerian Export Promotion Council for processing and it shall be the duty of the Nigerian Export Promotion Council to screen all applications and submit recommendations thereon for the approval of the Minister charged with responsibility for Industry.
[1992 No. 65.]