National Archives / National Archives of Nigeria

Supplement to Official Gazette

CAPITAL TRANSFER TAX DECREE 1979 ARRANGEMENT OF SECTIONS Section Capital Transfer Tax in respect of transfers inter vivos 1. Imposition of Capital Transfer Tax on transfers inter vivos. 2. Special exemption in respect of transfers inter vivos : cumulative transfers. 3. T itle to transferred property : registration. Capital Transfer 1'ax in respect of tramfers 011 Death 4. Imposition of capital transfer tax. 5. \:Vhat property is deemed to pass. 6. Supplemental provisions in the Schedule. Administratio11 and Ge11eral 7. Aggregation of property to form one estate for purpose of capital transfer …