Section 23: Pension Reform Act 2004

(1) The Commission shall be approved for the purpose of the Pension Reform Act, and accordingly officers and employees of the Commission shall be entitled to pensions, gratuities and other retirement benefits as are prescribed under the Pensions Reform Act.
(2) Without prejudice to the provisions of Subsection (1) of this section, nothing in this Act shall prevent the appointment of a person to any office on terms and conditions, which preclude the grant of pension, gratuity or other retirement benefits in respect of that office.
(3) For the purposes of the application of the provisions of the Pension Reform Act 2004, any power exercisable by a Minister or other authority of the Federal Government,
other than the power to make regulations, under Section 23 thereof, is hereby vested in and shall be exercisable by the Board and not by any other person or authority.