National Archives / National Archives of Nigeria

Supplement to Official Gazette Extraordinary

FINANCE (MISCELLANEOUS TAXATION PROVISIONS) DECREE 1979 Decree No. 98 [See sec#on 39] THE FEDERAL MILITARY GOVERNMENT hereby decrees as follows: PART I-AMENDMENT OF INCOME TAX MANAGEMENT ACT 1961 1. The Income Tax Management Act 1961 {hereinafter referred to as "the 1961 Act") shall be amended as provided in the following provisions of this part of this Decree. 2. For paragraph (c) of subsection (1) of section SA of the 1961 Act (as inserted by paragraph (b) of section 1 of the Finance (Miscellaneous Taxation Provisions) (No. 2) Decree 1977) there shall be substituted the following new paragra…