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www.spnglegal.com_____________________________________________________________________________________ DISCLAIMERThis document is for information purposes ONLY and should not be construed as legal advice. While due care hasbeen taken in the compilation of this information and every attempt made to present up-to-date and accurateinformation, we cannot guarantee that inaccuracies will not occur. Sterling Partnership will not be held responsiblefor any claim, loss, damage or inconvenience caused as a result of any information within these pages. You must notrely on the information contained in this document as an alternative to legal advice from your attorney or otherprofessional legal services provider. Any information contained in this document is not confidential and does notcreate a lawyer-client, advisory, or fiduciary, relationship. If you have any specific questions about any legal matteryou should consult your attorney or other professional legal services provider. You should never delay seeking legaladvice, disregard legal advice, or commence or discontinue any legal action because of information provided in thiscompilation._____________________________________________________________________________________Doing Business in NigeriaAn Investor’s Guide- 2013Page 36 of 36

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