Chinyere Ossy-Okoye (Lead Author) & Uchechukwu Amaefule Introduction The Finance Act 2020, was assented to, President Muhammadu Buhari on the 31stday of December 2020 (the “Act”). The Act is a fiscal legislation recently introduced, to be updated annually, in a bid to help itemize and provide guidelines on some of the tax laws, regulations, …