Section 11: Approval of recognised qualifications, etc.

(1) The Council may approve any institution for the purposes of this Act and may for those purposes approve-
(a) any course of training at any approved institution which is intended for persons seeking to become or are already tax administrators or practitioners and which in the opinion of the Council is designed to confer on persons completing it sufficient knowledge and skill for admission to the Institute;
(b) any qualification which, as a result of an examination taken in conjunction with a course of training approved by the Council under this section, is granted to candidates reaching a standard at the examination indicating, in the opinion of the Council, that the candidates have sufficient knowledge and skill to practice as tax administrators or practitioners.
(2) The Council may, if it thinks fit, withdraw any approval given under this section in respect of any course, qualification or institution; but before withdrawing such an approval, the Council shall-
(a) give notice that it proposes to do so to persons in Nigeria appearing to the Council to be persons by whom the course is conducted or the qualification is granted or the institution is controlled, as the case may be;
(b) afford each such person an opportunity of making to the Council representations with regard to the proposal; and
(c) take into consideration any representations made as respect the proposal in pursuance of paragraph (b) of this subsection.
(3) A course, qualification or institution shall not be treated as approved during any period the approval is withdrawn under subsection (2) of this section.
(4) Notwithstanding the provisions of subsection (3) of this section, the withdrawal of an approval under subsection (2) of this section shall not prejudice the registration or eligibility for registration of any person who by virtue of the approval was registered or was eligible for registration (either unconditionally or subject to his obtaining a certificate of experience) immediately before the approval was withdrawn.
(a) as soon as may be, publish a copy of every such instrument in the Gazette; and
(b) not later than seven days before its publication as aforesaid, send a copy of the instrument to the Minister.
(5) The giving or withdrawal of an approval under this section shall have effect from such date, whether before or after the execution of the instrument signifying the giving or withdrawal of the approval, as the Council may specify in the instrument and the Council shall-
(a) as soon as may be, publish a copy of every such instrument in the Gazette; and
(b) not later than seven days before its publication as aforesaid, send a copy of the instrument to the Minister.