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An Act to provide for the alteration of the financial year and for the appointment of
the new period of January to December as being the financial year henceforth
and for purposes connected therewith .
[1980 No.2.]
[1 st April , 1 980 ]
[Commencement.] .
and for purposes connected therewith .
1. Financial year henceforth to be 1 st January to 31 st December, etc .
The financial year shall, pursuant to section 318 (1) of the Constitution of the Federal
Republic of Nigeria 1999, be the period of twelve months commencing on 1 st January
and ending on 31 st December.
[Cap. C23.]
and ending on 31 st December.
2. Short title
This Act may be cited as the Financial Year Act.
FINANCIAL YEAR ACT
SUBSIDIARY LEGISLATION
No Subsidiary Legislation