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Category: C – Public Revenue

Chapter 6 Section 168

Chapter 6. Part 1. Section 168. Provisions with regard to payments

(1) Where any payment falls to be made under this Part of this Chapter, the amount payable shall be certified by the Auditor-General for the Federation; Provided that a...

Chapter 6 Section 167

Chapter 6. Part 1. Section 167. Sums charged on consolidated Revenue Fund

Any payment that is required by this Part of this Chapter to be made by the Federation to a State shall be a charge upon the Consolidated Revenue Fund of the Federation...

Chapter 6 Section 166

Chapter 6. Part 1. Section 166. Set-off

(1) Any payment that is required by this Part of this Chapter to be made by the Federation to a State may be set-off by the Federation in or towards payment of any sum...

Chapter 6 Section 165

Chapter 6. Part 1. Section 165. Cost of collection of certain duties

Each State shall, in respect of each financial year, pay to the Federation an amount equal to such part of the expenditure incurred by the Federation during that...

Chapter 6 Section 164

Chapter 6. Part 1. Section 164. Federal grants-in-aid of State revenue

(1) The Federation may make grants to a State to supplement the revenue of that State in such sum and subject to such terms and conditions as may be prescribed by the...

Chapter 6 Section 163

Chapter 6. Part 1. Section 163. Allocation of other revenues

Where under an Act of the National Assembly, tax or duty is imposed in respect of any of the matters specified in item D of Part II of the Second Schedule to this...