I UNIVERSITY OF LAGOS SCHOOL OF POSTGRADUATE STUDIES FACULTY OF LAW IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTER OF LAWS (LL. M) DEGREE COURSE: RESEARCH PROJECT. TOPIC: A CRITICAL EVALUATION OF TAX INCENTIVES UNDER THE COMPANIES INCOME TAX ACT NAME: FESTUS EJIKE NWAFOR MATRICULATION NO: 189061057 SUPERVISOR: PROF. A. O. SANNI FEBRUARY, 2021.