Section 9: Power to grant exemption from taxation to other governments, etc.

(1) Notwithstanding anything to the contrary in any Act, the Minister of Finance may from time to time, wholly or partly exempt from any public tax, duty, rate, levy, or fee applicable to the Federation or the Federal territory as the case may be, any of the following governments or persons-
(a) the government of any Commonwealth country or of any foreign country or the government of any territory for whose international relations the government of any Commonwealth country or foreign country is responsible;
(b) a foreign envoy;
(c) a chief representative of a Commonwealth country;
(d) a foreign consular officer;
(e) a person upon whom consular immunity is conferred by regulations made for the purposes of section 5 of this Act;
(f) a person attending a Commonwealth conference in Nigeria to whom section 6 of this Act applies;
(g) a representative or officer of the government of any country other than Nigeria or of any provisional government, national committee, or other authority recognised by the Government of Nigeria if he is temporarily resident in Nigeria in accordance with any arrangement made with the Government of Nigeria;
(h) a member of the official staff of any person to whom any of the foregoing paragraphs applies;
(i) a member of the domestic staff of any person to whom any of the foregoing paragraphs applies;
(j) a member of the family of any person to whom any of the foregoing paragraphs applies.
(2) The powers conferred on the Minister of Finance by subsection (1) of this section shall be deemed to include-
(a) power to exempt from stamp duty under the Stamp Duties Act and from the fee or duty (if any) chargeable under any other Act or any instrument or class of instruments to which any of the governments or persons referred to in that subsection is a party;
[Cap. S8.]
(b) power, on the death of any person referred to in that subsection-
(i) to exempt wholly or partly the estate of that person from duty chargeable under any Act; and
(ii) to exempt any instrument or document or class of instruments or documents made for or relating to the appointment of an executor or administrator in the estate of that person, or to the administration or distribution of the estate, from stamp duty under the Stamp Duties Act and from the fee or duty (if any) chargeable under any other Act;
(c) power to exempt any goods belonging to or acquired by any such government or person as aforesaid from any duty chargeable under the law relating to customs and excise.
(3) Any exemption granted under this section may be granted either unconditionally or subject to such conditions as the Minister of Finance thinks fit, and that Federal Minister may at any time revoke any such exemption or revoke, vary or add to any such conditions.
(4) Every exemption granted under this section shall come into force on such date as may be specified in that behalf by the Minister of Finance; and the date so specified may be before or after the date of the granting of exemption or before or after coming into operation of this Act.
(5) If any question arises as to the persons entitled to exemption or as to the extent of any exemption, it shall be determined by the Minister in consultation, if necessary, with the Minister of Finance or the Commissioner of Finance of the State; and the decision of the Minister, if taken in accordance with this subsection, shall be final.