(1) In furtherance of paragraph (a) of subsection (1) of section 17 of the Act, the following are priority areas for the purpose of carrying forward unrelieved losses for five years:

(a) Mineral and mining operations;

(b) Petroleum operations;

(c) Energy and power business;

(d) Manufacturing business;

(e) Agro processing business;

(f) Tourism business; and

(g) Information and communication technology business.

(2) For purposes of sub-regulation (1),

“energy and power business” means a business that is engaged in power generation;

“information and communication technology business” means a business that is engaged in software development; and

“tourism business” means an operator of a tourism enterprise registered and licensed by the Ghana Tourism Authority in accordance with section 25 to 27 of the Tourism Act, 2011 (Act 817)