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 (β€œthe Technical Committee”) 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.