Section 197 Nigeria Tax Act 2025

Section 197 of the Nigeria Tax Act 2025 is about Consequential amendments. It provides as follows:

(1) The Petroleum Industry Act, No. 6, 2021 is amended by deleting –
(a) Part I – X of Chapter Four;
(b) the Fifth and Sixth Schedules;

(c) paragraphs 6, 9, 10, 11 and 12, of the Seventh Schedule; and
(d) paragraph 14 (6) of Part IV of the Seventh Schedule.

(2) The Nigeria Export Processing Zones Act, Cap. N107, Laws of the Federation of Nigeria, 2004 is amended by deleting sections 8 and 18(1)(a).

(3) The Oil and Gas Export Free Trade Zone Act, Cap. O5, Laws of the Federation of Nigeria, 2004 is amended by deleting sections 8 and 18(1)(a).

(4) The National Information Technology Development Agency Act, No. 28, 2007 is amended by deleting sections 12(2)(a) and 16, and the Third Schedule.

(5) The Tertiary Education Trust Fund (Establishment, Etc.) Act, 2011 is amended by deleting sections 1, 2, and 3(3).

(6) The National Agency for Science and Engineering Infrastructure (Establishment) Act, Cap. N3 Laws of the Federation of Nigeria, 2004 is
amended by deleting section 20(2) (b) (i) and (ii).

(7) The Customs, Excise Tariffs, Etc. (Consolidation) Act Cap. C49 Laws of the Federation of Nigeria, 2004 is amended by deleting section 21 (2).

(8) The National Lottery Act No. 7, 2005 is amended by deleting section 35A, 35B and 35C.

(9) The Nigerian Minerals and Mining Act, No. 20, 2007 is amended by deleting sections 28 and 33.

(10) The Nigeria Start-up Act, No.32, 2022 is amended by deleting sections 25(2), (3), (4) and 29(3).

(11) The Export (Incentives and Miscellaneous Provisions) Act, Cap. E19, Laws of the Federation of Nigeria, 2004 is amended by deleting section 11(1).

(12) The Federal Roads Maintenance Agency (Establishment, Etc.) Act Cap. F38, Laws of the Federation of Nigerian 2004 is amended by deleting section 14(1)(h).

(13) The Student Loans (Access to Higher Education) Act, 2024 is amended by deleting section 17 (1).