NIGERIA TAX ACT, 2025

Section 102

Section 102 of 206Federal Republic of Nigeria

Notwithstanding anything to the contrary contained in this Act or Production
any other law, the provisions of this Part shall apply to deep offshore and sharing
inland basin production sharing contracts that are yet to convert under the contracts
provisions of the Petroleum Industry Act, or have been renegotiated in
Act No. 6,
accordance with the provisions of the Petroleum Industry Act.
2021

Cite this section

Section 102, NIGERIA TAX ACT, 2025.

https://repo.podus.ai/laws/nigeria-tax-act/section/102/