Section 16
Section 16 of 206•Federal Republic of Nigeria
The income of an individual, a trustee or executor from a settlement, Settlements,
trust, or estate of a deceased person, made, created or administered in or trusts and
estates
outside Nigeria, shall be ascertained in accordance with the provisions of the
Fifth
Fifth Schedule to this Act.
Schedule
PART III – TAXATION OF NON-RESIDENT PERSONS
Cite this section
Section 16, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/16/