A Laws.Africa project
5 August 1982

Nigeria Government Gazette supplement dated 1982-08-05 number 37 part B

Download PDF (361.0 KB)
Page 1
                                                                                      B 37

Supplement te Official Gazette Ne. 37, Vol. 69, 5th August, 1982—Part B


S.I. 9 of 1982
     INDUSTRIAL DEVELOPMENT (INCOME TAX RELIEF)-
                 .    ACT 1971
                                (1971 No. 22).
      Industrial Development(List of Pioneer Industries) Notice
                         .           1982
                      Commencement : 29th April 1982

  Wuereas the President of the Federal Republic of Nigeria is satisfied that
certain industries are not being carried on in Nigeria on a scale suitable to
the economic requirements of Nigeria or at all, and there are favourable
prospects of further development in Nigeria of these industries:
  AND WHEREAS itis expedientin the public interest to encourage the develop-
mentandestablishment of such industries in Nigeria by. declaring them to be
pioneer industries and the products of the industries to be pioneer products:
  AND WHEREAS the President of the Federal Republic of Nigeria has, in
exercise of the poweis conferred upon him by section 1 of the Industrial
Development (Income Tax Relicf) Act 1971, directed the publication in
the Gazette 2 list of the pioneer industries and pioneer products :
  Now, THEREFORE, in exercise of the powers conferred by section 1 of the
Industrial Development’ (Income Tax Relief) Act 1971 and of all other
powers enabling me in that behalf, 1, the Federal Minister of Industries,
hereby give the fullowing Notice :—.
    1. The Industries mentioned in the Schedule tothis Notice are hereby        Declaration
  declared as pioneer industries “to which the Industrial Development           of pioneer
                                                                                industries.
   (Income Tax Relief) Act 1971 shall apply.
     2. This Notice may be cited as Industrial Development(List of Pioneer      Citation.
   Industries) Notice 1982.

                                   SCHEDULE
                         LisT OF PIONEER INDUSTRIES

  1. Cultivation and processing of food crops, vegetables and fruits.
  2. Manufacture of cocoa products.              ,
  3. Processing of oilseeds.
  4, Integrated dairy production.
  5.' Cattle and other livestock ranching.
 .6. Bone crushing.
  7. (a) Deepsea trawling and.processing.
     (b) Coastal fishing and shrimping.
     (c) Inland lake fishing and processing.
  8. Manufacture ofsalt.
  9. Mining of lead and zinc ores by underground mining methods.

Page 2
Download full gazette PDF