Section 21: Regulations.

The Association may, with the approval of the Minister, make regulations generally for giving full effect to the provisions of this Act and, in particular, for-(a) limiting the total number of professional football players to be registered with the Association;
(b) ensuring that there are appropriate, legally binding agreements between registered football clubs and professional football players who shall have the benefit of the services of legal advisers during negotiations;
(c)
ensuring that the necessary documentary evidence and particulars are made available by registered football clubs, as regards the salaries and other emoluments to be paid to professional football players, so as to enable tax deductions to be made from the salaries and other emoluments where appropriate;
(d) requiring that before a football club wishing to engage professional football players is registered, it appoints an external auditor to audit the accounts of the club and that before registration is effected in any year, the club produces its audited accounts for the previous year and the auditor's report thereon;
(e) determining the amount of money to be deposited by any club as compensation to be paid in respect of damage, loss, fines and other financial liabilities incurred, as a result of default by its players or staff;
(f) fixing the licence fees to be paid in any year by every registered professional football player and providing for the production of his income tax receipt for the previous year;
(g) ensuring that a satisfactory insurance policy is taken out by each professional club for every registered professional football player and official, against physical injury or loss of life and also on behalf of third parties;
(h) making every registered football club responsible, in league and friendly matches, for organising its matches with respect to publicity, security, sale of tickets and concessionary rights;
(i) requiring a referee officiating in a match under the auspices of the Professional Football Division, to be registered with the Nigerian Referees Association and to hold a current licence from the Nigerian Football Association;
(j) fixing minimum emoluments per annum, for registered professional football players and registered football coaches, as may be approved by the Minister;
(k) encouraging registered professional clubs to build and own standard football pitches and stadia according to Federation of International Football Association minimum specification within seven years after their initial active participation in professional football and for disqualifying them from participation in professional football, if this target is not met within the prescribed period; and
(l) regulating the activities of amateur football club.