SMALL AND MEDIUM SCALE ENTERPRISES DEVELOPMENT AGENCY OF NIGERIA ACT
Section 20: Exemption from tax.
(1) The Agency shall be exempted from the payment of Income Tax on any income accruing from investment made by the Board for the Agency or otherwise.
(2) The provisions of any enactment relating to the taxation of companies on trust fund shall not apply to Agency or the Board.
Cite this section
Section 20, SMALL AND MEDIUM SCALE ENTERPRISES DEVELOPMENT AGENCY OF NIGERIA ACT (2003).
https://repo.podus.ai/laws/small-and-medium-scale-enterprises-development-agency-of-nigeria-act/section/20/