FINANCIAL YEAR ACT
19802 sections•Federal Republic of Nigeria
Section 1: Financial year henceforth to be 1st January to 31st December, etc.
The financial year shall, pursuant to section 318 (1) of the Constitution of the Federal Republic of Nigeria 1999, be the period of twelve months commencing on 1st January and ending on 31st December.
[Cap. C23.]
Section 2: Short title
This Act may be cited as the Financial Year Act.