NIGERIA TAX ACT, 2025

Section 197

Section 197 of 206Federal Republic of Nigeria

(1) The Petroleum Industry Act, No. 6, 2021 is amended by Consequen-
deleting – tial amend-
ments
(a) Part I – X of Chapter Four;
(b) the Fifth and Sixth Schedules;
(c) paragraphs 6, 9, 10, 11 and 12, of the Seventh Schedule; and
(d) paragraph 14 (6) of Part IV of the Seventh Schedule.
(2) The Nigeria Export Processing Zones Act, Cap. N107, Laws of the
Federation of Nigeria, 2004 is amended by deleting sections 8 and 18(1)(a).
(3) The Oil and Gas Export Free Trade Zone Act, Cap. O5, Laws of the
Federation of Nigeria, 2004 is amended by deleting sections 8 and 18(1)(a).
(4) The National Information Technology Development Agency Act, No.

Cite this section

Section 197, NIGERIA TAX ACT, 2025.

https://repo.podus.ai/laws/nigeria-tax-act/section/197/