Chapter 9: General Provisions
Sections 189 to 202 of the Nigeria Tax Act 2025.
Sections 189 to 202
- 189Business restructuring
- 190Artificial transactions
- 191Transactions between related parties to be at arm's length
- 192Waivers or refund of liability or expenses
- 193Supplemental
- 194Power to make regulation
- 195Repeals
- 196Consequential amendments
- 197Revocation and consequential amendment of subsidiary legislation
- 198Savings provisions
- 199Exercise of powers, duties and obligations
- 200Conflict with other laws
- 201General interpretation
- 202Citation