Section 5: Certificate of acceptance or decision of arbitration to be binding.

(1) Where, in exercise of any of the functions conferred by or under any law, any of the bodies mentioned in subsection (2) of this section has to take account of any fact and-
(a) there is included in a certificate of acceptance, issued by the Director pursuant to section 3 (3) of this Act, a finding regarding that fact; or
(b) there is, following any reference under section 4 of this Act, an arbitration decision in relation to that fact,
that finding, or as the case may be, the decision, shall for the purposes of the exercise of those functions be final and binding as between any of those bodies and the parties concerned.
(2) The bodies referred to in subsection (1) of this section are-
(a) the Federal Board of Inland Revenue;
(b) the Customs, Immigration and Prisons Services Board; and
(c) any department of the Government of the Federation or of a State.