Industrial Development (Income Tax Relief) Act, no. 22 of 1971.

This Act, consisting of 26 sections, provides for tax relief for certain industries that may be issued with pioneer certificates by the Minister. The Act concerns: publication of list of pioneer industries and products and issuing of pioneer certificates; application for pioneer certificate and fee payable; specific measures in case of an indigenous-controlled company; provisions governing old and new trade or business; profits exempted from income tax; provisions for plantation industry; false information; offences; development of industries focused on: cultivation and processing of food crops, vegetables and fruits, processing of oilseeds, manufacture of cocoa products, integrated dairy production; cattle and other livestock ranching; inland lake fishing and processing.