Section 184 Nigeria Tax Act 2025

Section 184 of the Nigeria Tax Act 2025 is about Interpretation. It provides as follows:

In this Part –

“Minister” means the Minister responsible 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 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 183 (3) of this Act.

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