Section 34: Exemption from the application of some Acts.

The Corporation and its wholly-owned subsidiaries and affiliates shall be exempted from the provisions of any and all taxes, fees, imports or similar fiscal laws or Regulations of the Federal, State, Local Government of Nigeria, including the Companies Income Tax Act, the Capital Gains Tax Act, the Stamp Duties Act, the Value Added Tax Act.
[Cap. C21, LFN, 2004; Cap. C1, LFN, 2004; Cap. S8, LFN, 2004; Cap. V1, LFN, 2004]