Distributable pool account

Section 162(1) · 1999 Constitution (2004 edition)

What Constitution says

(1) The Federation shall maintain a special account to be called "the Federation Account" into which shall be paid all revenues collected by the Government of the Federation, except the proceeds from the personal income tax of the personnel of the armed forces of the Federation, the Nigeria Police Force, the Ministry or department of government charged with responsibility for Foreign Affairs and the residents of the Federal Capital Territory, Abuja.

This is the 1999 Constitution as published in 2004. Later amendments aren't included yet, so a section may have changed since.

Original source

Official Gazette · CFRN 1999 official PDF · printed page 78–79. Original document

Release: draft-c8d50d87fae9. Source scope, review and corrections