Section 60 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 60 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Interpretation. It provides as follows:

In this Act –
“Board” means the Joint Revenue Board of Nigeria established under
section 3 of this Act ;

“Chairman” means the Chairman of the Board appointed under section 4 (1) (a) of this Act ;

“consultants” includetax practitioners, accountants, legal practitioners or any other recognised professionals that have been certified by relevant
professional bodies in Nigeria ;

“document” includes any record of information supporting accounts and accounting records, including reports or correspondences or memoranda
or minutes of meeting, however compiled, recorded or stored, whether in
written or printed form or micro-film, digital, magnetic, electronic or optical
form or otherwise and all types of information stored in computer and any
other similar equipment ;

“Executive Secretary” means the Executive Secretary of the Board appointed under section 10 of this Act ;

“Government” means the Federal Government, State Government or
the Federal Capital Territory, and Local Government Council ;

“gross misconduct” has the meaning ascribed to it in the Public Service
Rules of the Federal Republic of Nigeria ;
“Minister” means the Minister charged with responsibility for matters
relating to finance and “Ministry” shall be construed accordingly ;

“Nigeria” for the purpose of this Act, means the Federal Republic of Nigeria, and when used in a geographical sense, it includes the territorial waters of the Federal Republic of Nigeria, and any area outside the territorial waters, including the continental shelf, which in accordance with international law has been or may hereafter be designated, under the law of the Federal Republic of Nigeria, as an area within which the right of the Federal Republic of Nigeria with respect to the seabed, its subsoil, its superjacent waters and their natural resources may be exercised now and in the future ;

“organised private sector” means registered business association in Nigeria ;

“person” includes an individual, a body of individuals, a company or
body of companies, any incorporated or unincorporated body of persons ;
and

“President” means the President of the Federal Republic of Nigeria.