Section 1: Amendment Cap. C1, C21, C49, S8 V1, LFN 2004; No. 13, 2007, N5, 2000, No. 16, 2011 and No. 14, 2007

The Capital Gain Tax Act, Cap. C1, Companies Income Tax Act, Cap C21, Customs and Excise Tariffs Etc. (Consolidated) Act, Cap. C49, Personal Income Tax Act, Cap. P8, Petroleum Profit Tax Act, Cap. P13, Stamp Duties Act, Cap. S8, Value Added Tax Act, Cap. V1, Laws of the Federation of Nigeria, 2004; Corrupt Practices and other related Offences Act, No. 5, 2000, Tertiary Education Trust Fund (Establishment) Act, No. 16, 2011, Public Procurement Act, No. 14, 2007 and Ministry of Finance (Incorporated) Act, Cap. M15 (in the respective Parts referred to as "the Principal Act") are amended as set out in the respective Parts.