National Archives / National Archives of Nigeria

Supplement to Official Gazette

COMPANIES INCOME TAX(AMENDMENT) DECREE Decree No. 19 THE FEDERAL M LITARY GOVERNMENT hereby decrees follows : 1.-(1) Mter section 0 (9) of the Companies Income Tax Act 1961 ther shall be inserted the follo ing new subsections I "Trade or r business (10) Where in pursuance of Part X of the Companies Deer 1968, a compa y (hereinafter in this subsection referred to as "t I ~~!~ePaer~ reconstituted ompany") is incorporated under that Decree of the Decree 1968 etc. 1968 No. [See section 3 (2)] carry on any t ade or business previously carried on in Nigeria Companies a foreign co pany and the assets…