Section 8: Establishment of a tour operating company.

(1) The Authority shall set up a tour operating company (in this Act referred to as "the Company") to operate tour services within and outside Nigeria.
(2) The Company shall also operate offices in all the geo-political zones.
(3) The Authority shall -
(a) operate the Company on a commercial basis; and
(b) ensure that the revenue accruing to the Company from services provided by it are sufficient to meet the total cost of providing these services.