Schedule 2 → Part 2 → Schedule Item 8
Schedule 2 → Part 2 → Schedule Item 8 · 1999 Constitution (2004 edition)
What Constitution says
Where an Act of the National Assembly provides for the collection of tax or duty on capital gains, incomes or profit or the administration of any law by an authority of a State in accordance with paragraph 7 hereof, it shall regulate the liability of persons to such tax or duty in such manner as to ensure that such tax or duty is not levied on the same person by more than one 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