FEDERAL CAPITAL TERRITORY, ABUJA AND GENERAL SUPPLEMENTARY PROVISIONS

PART IV
INTERPRETATION, CITATION AND COMMENCEMENT


Part : I  -  II  -  III  -  IV
Page : 1  -  2  -  3  -  4  -  5  -  6  -  7  -  8  -  9  -  10  -   11  -  12  -  13  -  14  -  15  -  16  -  17  -  18  -  19

PART II

CONCURRENT LEGISLATIVE LIST

Extent of Federal and State Legislative powers

1. Subject to the provisions of this Constitution, the National Assembly may by an Act make provisions for -

(a) the division of public revenue

(i) between the Federation and the State

(ii) among the states of the Federation,

(iii) between the states and local government councils,

(iv) among the local government councils in the states; and

(b) grants or loans from and the imposition of charges upon the Consolidated Revenue Fund or any other public funds of the Federation or for the imposition of charges upon the revenue and assets of the Federation for any purpose notwithstanding that it relates to a matter with respect to which the National Assembly is not empowered to make laws.

2. Subject to the provisions of this Constitution, any House of Assembly may make provisions for grants or loans from and the imposition of charges upon any of the public funds of that State or the imposition of charges upon the revenue and assets of that State for any purpose notwithstanding that it relates to a matter with respect to which the National Assembly is empowered to make laws.

3. The National Assembly may make laws for the Federation or any part thereof with respect to such antiquities and monuments as may, with the consent of the state in which such antiquities and monuments are located, be designated by the National Assembly as National Antiquities or National Monuments but nothing in this paragraph shall preclude a House of Assembly from making laws for the state or any part thereof with respect to antiquities and monuments not so designated in accordance with the foregoing provisions.

4. The National Assembly may makes laws for the Federation or any part thereof with respect to the archives and public records of the Federation.

5. A House of Assembly may, subject to paragraph 4 hereof, make laws for that state or any part thereof with respect to archives and public records of the Government of the state.

6. Nothing in paragraphs 4 and 5 hereof shall be construed as enabling any laws to be made which do not preserve the archives and records which are in existence at the date of commencement of this Constitution, and which are kept by authorities empowered to do so in any part of the Federation.

7. In the exercise of its powers to impose any tax or duty on

(a) capital gains, incomes or profits of 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.

8. Where an Act of the National Assembly provides for the collection of tax or duty on capital gains, incomes or profit or 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.

9. A House of Assembly may, subject to such conditions as it may prescribe, make provisions for the collection of any tax, fee or rate or for the administration of the Law providing for such collection by a local government council.

10. Where a Law of a House of Assembly provides for the collection of tax, fee or rate or for the administration of such Law by a local government council in accordance with the provisions hereof it shall regulate the liability of persons to the tax, fee or rate in such manner as to ensure that such tax, fee or rate is not levied on the same person in respect of the same liability by more than one local government council.

11. The National Assembly may make laws for the Federation with respect to the registration of voters and the procedure regulating elections to a local government council.

12. Nothing in paragraph 11 hereof shall preclude a House of Assembly from making laws with respect to a local government council in addition to but not inconsistent with any law made by National Assembly.

13. The National Assembly may make laws for the Federation or any part thereof with respect to:-

(a) Electricity and the establishment of electric power stations;

(b) The generation and transmission of electricity in or any part of the Federation and from one state to another state;

(c) The regulation of the right of any person or authority to dam up or otherwise interfere with the flow of water from sources in any part of the Federation;

(d) The participation of the Federation in any arrangement with another country for the generation, transmission and distribution of electricity for any area partly within and partly outside the Federation;

(e) The promotion and establishment of a national grid system; and

(f) The regulation of the right of any person or authority to use, work or operate any plant, apparatus, equipment or work designed for the supply or use of electrical energy.

14. A house of Assembly may make laws for the State with respect to:-

(a) electricity and the establishment in that State of electric power stations;

(b) the generation, transmission and distribution of electricity to areas not covered by a national grid system within that State; and

(c) the establishment within that State of any authority for the promotion and management of electric power stations established by the State.