The provisions of section 191 of this Act shall apply in respect of sale or transfer of trade, business, profession or vocation carried on in Nigeria.
Nigeria Tax Act 2025 · Chapter 6 · Part II
Section 156Business restructuring
Cite as: Nigeria Tax Act 2025, section 156
Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.