Section 814: Registration of business names.

(1) Every individual, firm or Corporation having a place of business in Nigeria and carrying on business under a business name shall be registered in the manner provided in this Part if—
(a) in the case of a firm, the name does not consist of the true surname of all partners without any addition other than the true forenames of the individual partners or the initials of such forenames;
(b) in the case of an individual, the name does not consist of his true surname without any addition other than his true forenames or the initials thereof; or
(c) in the case of a company, whether or not registered under this Act, the name does not consist of its corporate name without any addition.
(2) Notwithstanding subsection (1) where —
(a) the addition merely indicates that the business is carried on in succession to a former owner of the business, that addition shall not of itself render registration necessary;
(b) two or more individual partners have the same surname, the addition of an “s” at the end of that surname shall not of itself render registration necessary; and
(c) the business is carried on by a receiver or manager appointed by any court, registration shall not be necessary.