National Archives / National Archives of Nigeria

Supplement to Official Gazette

INCOME TAX MANAGEMENT (UNIFORM TAXATION PROVISIONS, Etc.) DECREE 1975 Decree No. 7 THE FEDERAL MILITARY GOVERNMENT hereby decrees as follows: 1. The Income Tax Management Act 1961 (hereinafter referred to as "the principal Act") is hereby amended as follows : added a new sub-paragraph (vi) as follows, that is to say [See section 3 (2)] (a) in paragraph (b) of subsection 1 of section 4 thereof, there shall be "(vi) so much of any amount of rent, or allowance in lieu, paid by the employer to or on account of the employee up to a maximum of N720 as may be admitted by the relevant tax authority as…