PART II β ESTABLISHMENT OF THE NIGERIA REVENUE SERVICE
Section 14 β Establishment of Technical Committee of the Board
(1) There shall be a technical committee of the Board (βthe Technical Committeeβ) which shall consist ofβ
(a) the Executive Chairman as the Chairman;
(b) two members of the Board of the Service;
(c) the Executive Directors in the Service;
(d) the Director Legal of the Service as appointed by the Board;
(e) the Director in charge of Tax Policy matters.
(2) The Secretary to the Board shall be the Secretary to the Technical Committee.
(3) The Technical Committee may co-opt, from the Service, such director or officer as it may deem necessary for the effective performance of its functions under this Act.