National Archives / National Archives of Nigeria

Supplement to Official Gazette Extraordinary

INCOME TAX (ARMED FORCES AND OTHER PERSONS) (SPECIAL PROVISIONS)IDECREE 1972 Decree No. 51 [1st April/1972] THE FEDERAL MILITARY GOVERNMENT hereby decrees as follows: 1.-(1) Subject to the provisions of this Decree, for the year of assessment commencing on 1st April 1972 and for each subsequent year of assessment, tax in respect of ( a) persons employed in the Nigerian Army, the Nigerian Navy or the Nigerian Air Force, other than in a civilian capacity, (b) officers of the Nigerian Foreign Service, (c) persons in receipt of Nigerian pensions where such pensions are payable overseas, and (d) pe…