Statutes
Administration of Criminal Justice Act (ACJA) 2015
Introduction The Administration of Criminal Justice Act (ACJA) 2015 is the principal legislation governing criminal procedure in Nigeria. Enacted to replace the Criminal Procedure Act Cap C41, LFN …
Arbitration and Conciliation Act, 1988
The Arbitration and Conciliation Act provides the legal framework for commercial arbitration and conciliation in Nigeria. Enacted in 1988, it is based on the UNCITRAL Model Law and governs the conduct …
Banks and Other Financial Institutions Act, 2020
The Banks and Other Financial Institutions Act (BOFIA) is the principal legislation governing the regulation of banks and other financial institutions in Nigeria. Enacted in 2020, it replaced the …
Child's Rights Act, 2003
The Child’s Rights Act provides a comprehensive legal framework for the protection and welfare of children in Nigeria. Enacted in 2003, it domesticates the United Nations Convention on the …
Companies and Allied Matters Act (CAMA) 2020
Introduction The Companies and Allied Matters Act (CAMA) 2020 is the principal legislation governing corporate law and regulation in Nigeria. Enacted on 7 August 2020, CAMA 2020 repealed and replaced …
Companies Income Tax Act, 2007
The Companies Income Tax Act (CITA) is the principal legislation governing the taxation of companies in Nigeria. It defines the scope of company income tax, taxable income, allowable deductions, tax …
Constitution of the Federal Republic of Nigeria 1999
Introduction The Constitution of the Federal Republic of Nigeria 1999 (as amended) is the supreme law of Nigeria, establishing the legal and institutional framework for governance in Africa’s …
Copyright Act, 2022
The Copyright Act 2022 is Nigeria’s comprehensive legislation governing the protection of literary, musical, artistic, and other creative works. Enacted in 2022, it replaces the earlier …
Criminal Code Act (Southern States), 1916
The Criminal Code Act applies primarily to the Southern States of Nigeria and was enacted in 1916 during the colonial era. Derived from the Queensland Criminal Code in Australia, it codifies criminal …
Customs and Excise Management Act
The Customs and Excise Management Act provides the legal framework for the administration of customs and excise duties in Nigeria. It establishes the Nigeria Customs Service and defines its powers and …
Evidence Act 2011
Introduction The Evidence Act 2011 is the principal legislation governing the law of evidence in Nigeria. Enacted to repeal and replace the Evidence Act Cap E14, LFN 2004, the 2011 Act modernized …
Freedom of Information Act, 2011
The Freedom of Information Act (FOIA) establishes the right of access to information held by public institutions in Nigeria. Enacted in 2011 after over a decade of advocacy, it provides for the …
Immigration Act, 2015
The Immigration Act governs the entry, residence, and departure of foreign nationals in Nigeria. Enacted in 2015, it replaced the Immigration Act of 1963 and provides the modern legal framework for …
Industrial Arbitration Panel Act
The Industrial Arbitration Panel (IAP) Act establishes the Industrial Arbitration Panel as an alternative dispute resolution mechanism for industrial disputes in Nigeria. The Panel provides a faster …
Investments and Securities Act, 2007
The Investments and Securities Act establishes the Securities and Exchange Commission (SEC) as the apex regulator of Nigeria’s capital market. Enacted in 2007, it governs the regulation of …
Labour Act, 2004
The Labour Act is the principal legislation governing employment relationships in Nigeria. Originally enacted in 1971 and subsequently consolidated in 2004, it regulates the terms and conditions of …
Land Use Act, 1978
The Land Use Act is one of the most significant and controversial pieces of legislation in Nigeria. Enacted in 1978, it vests all land in each state in the Governor, who holds it in trust for the use …
Marriage Act, 1914
The Marriage Act is the earliest codified statute governing the celebration of marriages in Nigeria. Enacted in 1914 during the colonial period, it provides the legal framework for the solemnization …
Matrimonial Causes Act, 1970
The Matrimonial Causes Act is the principal legislation governing dissolution of marriages, separation, and related matrimonial relief in Nigeria. Enacted in 1970, it applies to Christian and civil …
Money Laundering (Prohibition) Act, 2011
The Money Laundering (Prohibition) Act provides the legal framework for the prevention and suppression of money laundering in Nigeria. Enacted in 2011, it criminalizes the conversion or transfer of …
National Drug Law Enforcement Agency Act
The National Drug Law Enforcement Agency (NDLEA) Act establishes the Agency responsible for eliminating the growing, manufacturing, processing, and trafficking of controlled substances in Nigeria. …
National Environmental Standards and Regulations Enforcement Agency (Establishment) Act
The NESREA Act establishes the National Environmental Standards and Regulations Enforcement Agency responsible for enforcing Nigeria’s environmental laws and regulations. The Agency sets and …
National Health Insurance Scheme Act, 1999
The National Health Insurance Scheme (NHIS) Act establishes a scheme to provide health insurance for all Nigerian residents. Enacted in 1999, it creates a framework for the provision of affordable …
National Identity Management Commission Act, 2007
The National Identity Management Commission (NIMC) Act establishes the Commission responsible for the creation and management of Nigeria’s national identity database and the issuance of the …
Niger Delta Development Commission (Establishment) Act
The Niger Delta Development Commission (NDDC) Act establishes the Commission as a federal agency responsible for the rapid, sustainable, and even development of the Niger Delta region. The Act …
Nigerian Citizenship Act
The Nigerian Citizenship Act defines the categories of Nigerian citizenship, the requirements for acquisition of citizenship, and the conditions under which citizenship may be renounced or forfeited. …
Nigerian Communications Act, 2003
The Nigerian Communications Act establishes the regulatory framework for the Nigerian communications industry, including telecommunications, broadcasting, and postal services. Enacted in 2003, it …
Oil Pipelines Act
The Oil Pipelines Act regulates the construction, maintenance, and operation of oil pipelines in Nigeria. Originally enacted in 1956, it provides the licensing framework for pipeline operators and …
Patents and Designs Act, 1970
The Patents and Designs Act governs the registration and protection of inventions and industrial designs in Nigeria. Enacted in 1970, it provides the framework for the grant of patents for new …
Penal Code (Northern States) Federal Provisions Act, 1960
The Penal Code (Northern States) Federal Provisions Act applies primarily to the Northern States of Nigeria. Enacted in 1960 shortly after independence, it codified the criminal law in a framework …
Personal Income Tax Act, 2004
The Personal Income Tax Act (PITA) governs the taxation of individuals, partnerships, and executors in Nigeria. It defines taxable income, prescribes tax rates, establishes allowable reliefs and …
Petroleum Industry Act (PIA) 2021
Introduction The Petroleum Industry Act (PIA) 2021 is the most comprehensive legislation ever enacted to govern the Nigerian petroleum industry. Signed into law on 16 August 2021, the PIA repealed and …
Property and Conveyancing Law
The Property and Conveyancing Law governs the transfer of interests in land in Southern Nigeria. Enacted in 1959 in what was then Western Nigeria, it simplified the law of conveyancing and provided …
Tax and Levies (Approved List for Collection) Act
The Tax and Levies Act provides a framework for the collection of taxes and levies by federal, state, and local governments in Nigeria. The Act prescribes the taxes and levies that each tier of …
Trade Unions Act, 2004
The Trade Unions Act governs the registration, regulation, and activities of trade unions in Nigeria. Originally enacted in 1973 and consolidated in 2004, it provides the legal framework for …
Trademarks Act, 1965
The Trademarks Act governs the registration and protection of trademarks in Nigeria. Enacted in 1965, it provides the legal framework for the registration of marks used in trade or business to …
Value Added Tax Act, 1993
The Value Added Tax (VAT) Act imposes a tax on the supply of goods and services in Nigeria. Originally enacted in 1993, it provides the legal basis for the collection of VAT by the Federal Inland …
Violence Against Persons (Prohibition) Act, 2015
The Violence Against Persons (Prohibition) Act (VAPP Act) criminalizes various forms of violence against persons, with particular emphasis on gender-based violence. Enacted in 2015, it replaces …