Section 14: Disclosure of foreign currency etc. held

(1) In addition to and not in derogation of any other power conferred by this Act, the Minister may by order in the Federal Gazette require every person resident in Nigeria, who owns or has in any relevant period any interest in the foreign currency or securities specified in the order, to furnish a return of such foreign currency or securities to the Minister, or to such other person as the Minister may by the same or any other order, direct.
(2) For the purposes of this section, "relevant period" means the period on or after the date of publication of the order or the period specified in the order, as the case may be.