Schedule 2 → Part 2 → Schedule Item 7

Schedule 2 → Part 2 → Schedule Item 7 · 1999 Constitution (2004 edition)

What Constitution says

In the exercise of its powers to impose any tax or duty on - (a) capital gains, incomes or profits or persons other than companies; and (b) documents or transactions by way of stamp duties. the National Assembly may, subject to such conditions as it may prescribe, provide that the collection of any such tax or duty or the administration of the law imposing it shall be carried out by the Government of a State or other authority of a State.

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 144. Original document

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