Section 169
(1) A company whose application has been approved in line with
application
section 168 of this Act, shall be issued an economic development incentive
certificate.
Tenth (2) Where a sector is removed from the Tenth Schedule to this Act –
Schedule
(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 168 of this Act; and
Nigeria Tax Act, 2025 2025 No. 7 A 483
(b) a company issued an economic development incentive certificate
before the removal shall exhaust its unexpired incentive period only.
Cite this section
Section 169, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/169/