Annotated alteration evidence — page 236

D. Collection of taxes 7. In the exercise of its powers to impose any tax or duty on – (a) capital gains, incomes or profits or 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 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. 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. [Paragraph 10A 10A Correctional Services is inserted by the Constitution of the Federal (1) The National Assembly may make laws for the Federation or any Republic of part thereof with respect to - Nigeria, 1999 (a) correctional service and the establishment in any part of the (Fifth Alteration) (No. 15) Act, Federation of correctional centres and custodial facilities; and 2023] 230 The Constitution of the Federal Republic of Nigeria Updated with the First, Second, Third, Fourth and Fifth Alterations