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Nigeria Tax Act 2025 · Chapter 3 · Part III

Section 101Production sharing contracts

Notwithstanding anything to the contrary contained in this Act or any other law, the provisions of this Part shall apply to deep offshore and inland basin production sharing contracts that are yet to convert under the provisions of the Petroleum Industry Act, or have been renegotiated in accordance with the provisions of the Petroleum Industry Act.
Cite as: Nigeria Tax Act 2025, section 101

Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.