Section 32: Law in force with respect to Federal matters.

(1)
Subject to the provisions of this section and except in so far as other provision is made by any Federal law, the common law of England and the doctrines of equity, together with the statutes of general application that were in force in England on the 1st day of January, 1900, shall, in so far as they relate to any matter within the legislative competence of the Federal legislature, be in force in Nigeria.
[L.N.47 of 1955]
(2) Such Imperial laws shall be in force so far only as the limits of the local jurisdiction and local circumstances shall permit and subject to any Federal law.
(3) For the purpose of facilitating the application of the said Imperial laws they shall be read with such formal verbal alterations not affecting the substance as to names, localities, courts, officers, persons, moneys, penalties and otherwise as may be necessary to render the same applicable to the circumstances.
(4) Every Judge or officer of a High Court having or exercising functions of the like kind, or analogous to the function of any Judge or officer referred to in any such law, shall be deemed to be within the meaning of the enactments thereof relating to such last-mentioned Judge or officer, and every magistrate or officer of a magistrate's court having or exercising functions of the like kind, or analogous to the functions of any magistrate, justice of the peace or officer referred to in any such law, shall be deemed to be within the meaning of the enactments thereof relating to such last-mentioned magistrate or officer or such justice of the peace.
(5) Wherever the great seal or any other seal is mentioned in any law it shall be read, in its application to a High Court, as if the seal of the High Court were substituted thereof, and, in its application to a magistrate's court, as if the seal of the magistrate's court were substituted thereof.