National Archives / National Archives of Nigeria

Supplement to Official Gazette

L.N. 28 of 1964 INCOME TAX (RENTS) ACT, 1963 1963 No. 22 Income Tax (Rents) (No.2) Regulations, 1964 In exercise of the powers conferred by section three of the Income Tax (Rents) Act, 1963, the Federal Minister of Finance hereby makes the following Regulations 1. These Regulations may be cited as the Income Tax (Rents) (No. 2) Regulations, 1964, and shall be deemed to have come into effect from 1st day of April, 1962. 2. In these Regulations " Act" means the Income Tax (Rents) Act, 1963. 3. In these Regulations words defined in the Act shall, unless the context otherwise requires, have the me…