National Archives / National Archives of Nigeria

Supplement to Official Gazette

L.N. 27 of1964 INCOME TAX (RENTS) ACT, 1963 (1963, No. 22) Income Tax (Rents) Regulations, 1964 In exercise of the powers conferred by the Income Tax (R, nts) Act, 1963, the Federal Board of Inland Revenue hereby makes the following regula tions 1. These Regulations may be cited as the Income Tax (Rents) Regulations, 1964, and shall be deemed to have come into effect from the 1st April, 1962. 2.-(1) In these Regulations unless the context otherwise requires "appropriate authority" means the Secretary, Federal Board of Inland Revenue. "Act" means the Income Tax (Rents) Act, 1963. (2) Save as pr…