Section 102
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/