Section 15: Application of this Act to unregistered persons

Any person who is not a member of the Nigerian Institute of Taxation (in this Act referred to as "the former Institute") who, but for this Act, would have been qualified to apply for and obtain membership of the former Institute may, within the period of three months beginning from the commencement of this Act, apply for membership of the Institute in such manner as may be prescribed by rules made by the Council; and if approved, he shall be enrolled or, as the case may be, registered, according to his qualification.