Section 12 Joint Revenue Board of Nigeria (Establishment) Act 2025
Section 12 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Pension. It provides as follows:
(1) Employment in the Board shall be subject to the provisions of the Pension Reform Act and employees of the Board shall be entitled to pensions and other retirement benefits as prescribed under the Pension Reform Act.
(2) Notwithstanding the provisions of subsection (1), nothing shall prevent the Board from appointing any person to any office on terms which preclude the grant of pension or other retirement benefits.
(3) For the purpose of the application of the Pension Reform Act, any power exercisable by a Minister or other authority of the Government of the
Federation, not being the power to make regulations, is vested in and shall be
exercisable by the Board.

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