Section 5: Excess revenue.

1 The Accountant-General of the Federation shall immediately upon the coming into effect of this Act maintain a separate record for the documentation of revenue accruing to the Consolidated Revenue Fund in excess of oil price benchmark adopted in this Budget.

2 Such revenues as specified in subsection (1) refers to revenues accruing from sales of government crude oil in excess of the approved benchmark price per barrel, the Petroleum Profit Tax and Royalty on Oil and Gas.