Section 25, The Finance Act, 2011.

(1) Any business– (a) manufacturing drugs, medical devices and other health-related items according to the guidelines of the World Health Organization; and (b) investing a minimum of US$500,000.00; and (c) employing a minimum of fifty persons for that purpose; shall be eligible for a corporate tax relief not exceeding ten years in addition to other incentives the business may be eligible for. (2) Raw materials for drug manufacturing by the business referred to in subsection (1), shall be imported duty-free while intermediate goods for the same purpose shall attract duty at the rate of 3% for a period of ten years.