TERTIARY EDUCATION TRUST FUND (ESTABLISHMENT, ETC) ACT, 2011
TERTIARY EDUCATION TRUST FUND (ESTABLISHMENT, ETC) ACT, 2011
EXPLANATORY MEMORANDUM
This Act repeals the Education Tax Act Cap. E4, Laws of the Federation of Nigeria, 2004 and Education Tax Fund Act No. 17, 2003 and establishes the Tertiary Education Trust Fund charged with the responsibility for imposing, managing and disbursing the tax to public tertiary institutions in Nigeria.
TERTIARY EDUCATION TRUST FUND (ESTABLISHMENT, ETC) ACT, 2011
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