National Archives / National Archives of Nigeria

Supplement to Official Gazette

INDUSTRIAL DEVELOPMENT (INCOME TAX RELIEF) (AMENDMENT) DECREE 1972 Decree No. 42 [31st October 1972] THE FEDERAL MILITARY GOVERNMENT hereby decrees as follows: 1. Section 24 of the Industrial Development (Income Tax Relief) Decree 1971 (which relates to repeal, savings and transitional provisions) is hereby amended by the insertion immediately after ;subsection (7) of a new subsection "(7 A) Where an application for a pioneer certificate made under the repealed Act has been approved by the Federal Executive Council but no pioneer certificate had been issued in respect thereof any certificate i…