An act to prohibit and prescribe punishment for corrupt practices and other related offences and to establish anti-corruption commission. ENACTED by the  NATIONAL ASSEMBLY of the Federal Republic of Nigeria  “Agent” – means any person employed by or acting for another and includes an officer of a public body or an officer serving in or […]

An Act to amend the Companies Income Tax, Cap. 60, LFN, 1990; and for related matters. Enacted by the National Assembly of the Federal Republic of Nigeria- 3.     Section 9 of the principal Act is amended- “(c)”  providing working capital for any cottage industry established by the company; and “Cottage industry means an industry […]

An Act to restrict the use of Foreign vessels in Domestic Coastal trade to promote the Development of Indigenous Tonnage and to establish a Cabotage Vessel Financing Fund; and for related matters   [30th April, 2003] [Commencement.] Short title and Interpretation 1.            Short title This Act may be cited as the coastal and inland shipping (Cabotage) […]

An Act to repeal the Central Bank of Nigeria Act 1991 and to establish the Central Bank of Nigeria Act; and for related matters. ENACTED by the National Assembly of the Federal Republic of Nigeria. 1.      Establishment of the Central Bank of Nigeria  2.  Objects of the Bank The principal objects of the Bank […]

An Act to make provisions with respect to the carriage of goods by sea. 

Subject to the provisions of this Act there shall be charged a tax to be called capital gains tax for the year of assessment 1967-68 and for subsequent years of assessment in respect of any capital gains, that is to say, gains accruing to any person on or after 1 April 1967 on a disposal […]

An Act to codify the law relating to bills of exchange, cheques and promissory notes.

The Federal Military Government hereby Acts as follows: –

An Act to provide a unified legal frame work for the fair and efficient settlement of commercial disputes by arbitration and conciliation; and to make applicable the Convention on the Recognition and Enforcement of Arbitral Awards (New York Convention) to any award made in Nigeria or in any contracting State arising out of international commercial […]

An Act to Prohibit and punish certain offences pertaining to Advance Fee Fraud and other fraud related offences and to repeal other Acts related therewith. COMMENCEMENT: 5th day of June 2006 Part I: Offences . 1. (1) Notwithstanding anything contained in any other enactment or law, any person who by any false pretence, and with […]