Section 75
Section 75 of 206•Federal Republic of Nigeria
The sale or transfer of a trade or business of upstream petroleum
business sold operations carried on in Nigeria by a company to another company shall be
or trans-
treated in accordance with section 190 of this Act.
ferred
n
Cite this section
Section 75, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/75/