table of contents foreword preface chapter one general incentives page list pioneer industries products 1 tax relief for research and development 2 5 capital allowances 6 investment in infrastructure plant training 7 economically disadvantaged areas labour intensive mode production local value added re allowance minimum raw materials utilization two sectoral industry 8 agriculture agro allied machinery agricultural credit guarantee scheme fund acgsf interest drawback program solid minerals petroleum 9 to gas product phase transmission distribution 10 lng projects exploitation upstream operation down stream telecommunications 11 energy electricity tourism transport three export manufacture bond 12 duty 13 facilities 14 eligibility time limit application procedure expansion grant eeg 15 incentive rates determination performance criteria 16 validity 17 trade liberalization tls ecowas oil free zone nigerian processing zones