Section 198 Nigeria Tax Act 2025

Section 198 of the Nigeria Tax Act 2025 is about Revocation and consequential amendment of subsidiary legislation. It provides as follows:

(1) The Value Added Tax Act (Modification) Order, 2021 is revoked.

(2) The Companies Income Tax (Significant Economic Presence) Order, 2020 is amended by deleting paragraph 2.

(3) The Petroleum (Drilling and Production) Regulations, 1969 is amended by deleting regulations 60B, 60C, 61(1), (2), (4), and 62.

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