The sale or transfer of a trade or business of upstream petroleum operations carried on in Nigeria by a company to another company shall be treated in accordance with section 191 of this Act.
Nigeria Tax Act 2025 · Chapter 3 · Part I
Section 75Trade or business sold or transferred
Cite as: Nigeria Tax Act 2025, section 75
Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.