Section 6: Power to remit taxes, etc.

(1)
The Minister charged with responsibility for finance may by order remit in whole or in part any tax, fee, rate duty or similar charge that would otherwise be payable under any law for the time being in force to which this Act applies, where he deems it necessary so to do, in order to give effect to any Consular Convention concluded by or on behalf of the Federal Republic of Nigeria with a foreign State.
(2) An order made under this section may be made with retrospective effect.
(3) This section shall apply to-
(a) any law for the time being in force in the Federation; and
(b) any law for the time being in force in a State in so far as any such law contains provisions with respect to any matter that is within the legislative competence of the National Assembly; and
(c)
any law for the time being in force in a State in so far as any such law contains provision with respect to any matter not within the legislative competence of the National Assembly only in so far as the Governor of a State has declared by notice published in the Gazette that the provisions of this Act shall have effect in relation to the State.
[L.N. 120 of 1957.]