Nigeria: Private Client Comparative Guide

by Madu J. Gadzama and Sarah J. Atumga

J-K Gadzama LLP

1 Legislative framework

1.1 Which legislative provisions govern private client matters in your jurisdiction?

• The Finance Act, 2021;
• The Companies and Allied Matters Act, 2020;
• The Nigeria Data Protection Regulation, 2019;
• The Investments and Securities Act, 2007;
• The National Information Technology Development Agency Act, 2007;
• The Nigerian Deposit Insurance Corporation Act, 2006;
• The National Office of Technology Acquisition and Promotion Act, 2004;
• The Nigerian Investment Promotion Commission Act, 2004;
• The Foreign Exchange (Monitoring & Miscellaneous Provisions) Act, 2004;
• The Wills Act, 1837 – as amended by the Wills Amendment Act of 1852 (including the wills laws of various states); and
• The administration of estate laws of various states.

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