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How to Start an Oil and Gas Company in Nigeria

The Oil and Gas sector serves as a major source of revenue in Nigeria. Any person intending to start an oil and gas business in Nigeria must comply with certain legal requirements. This write-up will give a breakdown of the step-by-step procedure necessary to set up an oil and gas business in Nigeria. The following [...]

Procedure for Annulment of Marriage in Nigeria

Annulment of Marriage in Nigeria There are various matrimonial reliefs available in the Matrimonial Causes Act (hereinafter referred to as the Act), 1978 for persons in a statutory marriage. One such is the annulment of marriage which in Section 114 of the Act is referred to as “Nullity of Marriage”. An application for nullity of [...]

By |January 17th, 2021|Family Law|0 Comments

Restriction of Personal and Protected Information for Companies in Nigeria

The Companies and Allied Matters Act, 2020 (CAMA) has made provisions to protect the information of individuals specified by them as private or restricted. This is laudable, considering the recent trends of data breaches, identity theft, fraud which are enhanced by having access to such information and laws enforcing privacy and data protection. Sections 323-329 [...]

By |January 10th, 2021|Corporate Matters|Comments Off on Restriction of Personal and Protected Information for Companies in Nigeria

How To Register A Limited Liability Partnership in Nigeria

How To Register LLP in Nigeria Limited Liability Partnership in Nigeria A Limited Liability Partnership (LLP) is one of the laudable innovations of the Companies and Allied Matters Act (CAMA) 2020. It is essentially a fusion of the features of a partnership and a company where a group of individuals can pool resources together to [...]

By |January 10th, 2021|Business Fromation|Comments Off on How To Register A Limited Liability Partnership in Nigeria

CBN launches N75 billion Youth Investment Fund

The Central Bank of Nigeria (CBN) has launched the N75 billion Youth Investment Fund. The Federal Executive Council approved the establishment of the fund for three years (2020–2023) to assist the Nigerian youths that require urgent funds for their businesses. In the CBN’s guidelines for the implementation of the scheme published on its site, the apex bank also [...]

By |December 26th, 2020|Finance|Comments Off on CBN launches N75 billion Youth Investment Fund

SMALL BUSINESS TAXATION IN NIGERIA

Small businesses in Nigeria are liable for various tax obligations to various governments in Nigeria. It is important to know the taxes small businesses will be subjected to before commencing the operation of a small business in Nigeria. Upon the registration of a business, such business is required to start remitting a certain amount of [...]

By |December 26th, 2020|Taxation|Comments Off on SMALL BUSINESS TAXATION IN NIGERIA

HOW TO FORM A POLITICAL PARTY IN NIGERIA

Forming a Political Party in Nigeria is a right of individuals, which has its root under Section 40 of the Constitution of the Federal Republic of Nigeria 1999, which provides that; “Every person shall be entitled to assemble freely and associate with other persons, and in particular he may form or belong to any political [...]

By |December 26th, 2020|Politics & Election|Comments Off on HOW TO FORM A POLITICAL PARTY IN NIGERIA

ADVANTAGE & IMPORTANCE OF TRADEMARK IN NIGERIA

ESSENCE OF TRADEMARK REGISTRATION IN NIGERIA The trademark registration in Nigeria has various importance. A trademark is a recognizable word or words, phrase, logo, symbol, signs or expressions registered at the Trademark Registry to represent or identify a company, products, or services to distinguish its brand from others in the commercial market, hence, it is [...]

By |December 26th, 2020|Intellectual Property|Comments Off on ADVANTAGE & IMPORTANCE OF TRADEMARK IN NIGERIA

PROCEDURE FOR NOTAP REGISTRATION

NIGERIA NOTAP REGISTRATION  The National Office for Technology Acquisition and Promotion (NOTAP) is a government agency with the Federal Ministry of Science and Technology charged with the responsibility of implementing the acquisition, development, and transfer of foreign technology into Nigeria. It is governed by the National Office for Technology Acquisition and Promotion Act CAP N62 [...]

By |December 26th, 2020|Intellectual Property, Legal Services|Comments Off on PROCEDURE FOR NOTAP REGISTRATION

Appraisal of Certificate of Occupancy In Nigeria

The enactment of the Land Use Act 1978 (the Act) birthed a new system wherein by virtue of Section 1 of same, all lands within the territory of a State are vested in the Governor of that State who shall hold same in trust for the benefit of the people. Thus, a person in Nigeria [...]

By |December 13th, 2020|Real Estate Law|Comments Off on Appraisal of Certificate of Occupancy In Nigeria

How To Conduct Land Verification In Abuja

To conduct a land verification in Abuja, an application for verification must be made to the appropriate authority or land registry. In Abuja, the appropriate authority is the Abuja Geographic Information System (AGIS). A person intending to purchase land within the environs of the Federal Capital Territory must submit the following requirements at AGIS to [...]

By |December 13th, 2020|Family Law|Comments Off on How To Conduct Land Verification In Abuja

 REGISTRATION OF CAPITAL MARKET OPERATORS IN NIGERIA

 LICENSE FOR CAPITAL MARKET OPERATORS IN NIGERIA Under Nigerian law, any company or individual seeking to offer any capital market-related services must be licensed or registered with the Securities and Exchange Commission. Nigeria's capital market is majorly a market for long-term investment where the issuing and trading of corporate equities and long-term debt securities are [...]

By |November 29th, 2020|Finance, Uncategorized|Comments Off on  REGISTRATION OF CAPITAL MARKET OPERATORS IN NIGERIA

HOW TO START AN OIL & GAS SERVICING COMPANY IN NIGERIA

HOW TO START AN OIL SERVICING COMPANY IN NIGERIA The petroleum sector is one of the highly regulated sectors in Nigeria, and as such, every entity intending to engage in such sector must be duly licensed to do so. The procedure to start an oil service company in Nigeria starts with the incorporation of such [...]

By |November 16th, 2020|Oil & Gas|Comments Off on HOW TO START AN OIL & GAS SERVICING COMPANY IN NIGERIA

PROCEDURE FOR ENFORCEMENT OF JUDGMENT IN NIGERIA

ENFORCEMENT OF JUDGMENTS IN NIGERIA All superior courts have a uniform procedure for enforcement governed by the Sheriffs and Civil Process Act. The Sheriffs and Civil Process Act, Judgment (Enforcement) Rules, and the Rules of Court collectively govern the enforcement of a judgment in Nigeria. Procedure for Enforcement of Judgment The procedure for enforcement will [...]

By |November 15th, 2020|Litigation|Comments Off on PROCEDURE FOR ENFORCEMENT OF JUDGMENT IN NIGERIA

UNDERSTANDING BUSINESS AGREEMENT IN NIGERIA

BUSINESS AGREEMENT IN NIGERIA PARTNERSHIP AGREEMENT A business agreement is entered into or created by parties who are desirous of entering into a business relationship to accomplish a specific task or business goal while retaining their separate identities.  Parties to a business transaction negotiate terms and conditions of their transaction and execute a formally binding [...]

By |November 15th, 2020|Corporate Matters, Legal Services|Comments Off on UNDERSTANDING BUSINESS AGREEMENT IN NIGERIA

HOW TO BUY HOUSE IN LEKKI LAGOS – BUYING LAND IN IBEJU LEKKI

HOW TO BUY LAND & HOUSE IN LEKKI LAGOS BUYING LAND IN IBEJU LEKKI Overtime, Lekki has become a respectable commercial hub, a residential zone, and a go-to tourist spot, thereby making Lekki a rave in the real estate industry. Lekki is one of the areas in Lagos State with various vacant lands for development. [...]

By |November 15th, 2020|Real Estate Law|Comments Off on HOW TO BUY HOUSE IN LEKKI LAGOS – BUYING LAND IN IBEJU LEKKI

PROCEDURE TO REGISTER A BUREAU DE CHANGE COMPANY IN NIGERIA

  A Bureau De Change (BDC) sector has remained an important unit of the Nigerian financial market playing a crucial role in exchange rate stability and job creation. It is a business where people exchange currency for another. This business has been defined by the Central Bank of Nigeria Manual to mean a retail foreign [...]

By |November 14th, 2020|Business Fromation|Comments Off on PROCEDURE TO REGISTER A BUREAU DE CHANGE COMPANY IN NIGERIA

PROCEDURE FOR NCDMB EXPATRIATE QUOTA

 NCDMB EXPATRIATE QUOTA APPROVAL Companies seeking to engage expatriates in the Nigerian oil and gas industry must obtain the relevant approvals from the Nigerian Content Development & Monitoring Board (NCDMB) before applying for Expatriate quota, Temporary Work Permit, or other entry permits from the Ministry of Interior, the Nigeria Immigration Service or other agencies of [...]

By |November 1st, 2020|Oil & Gas|Comments Off on PROCEDURE FOR NCDMB EXPATRIATE QUOTA

GUIDE TO BUY LAND IN LAGOS AND PAY “INSTALMENTALLY”

HOW TO BUY LAND IN LAGOS AND PAY "INSTALMENTALLY" To buy land in Lagos and pay instalmentally, the buyer must ensure that the seller has the legal right to transfer ownership in that property. Such a property transaction goes beyond merely inspecting the property or confirming the seller has a legal title on such a [...]

By |October 25th, 2020|Real Estate Law|Comments Off on GUIDE TO BUY LAND IN LAGOS AND PAY “INSTALMENTALLY”

DIFFERENCE BETWEEN CERTIFICATE OF OCCUPANCY AND DEED OF ASSIGNMENT IN NIGERIA

The difference between a Certificate of Occupancy and a Deed of Assignment can be derived from their distinct features and the role they each individually play in the acquisition of title to landed properties in Nigeria. Certificate of Occupancy A Certificate of Occupancy is an authorized document of grant issued by the State Government to [...]

By |October 17th, 2020|Real Estate Law|Comments Off on DIFFERENCE BETWEEN CERTIFICATE OF OCCUPANCY AND DEED OF ASSIGNMENT IN NIGERIA

WHERE TO REGISTER TRADEMARK IN NIGERIA

WHERE TO REGISTER TRADEMARK The best place where a trademark can be registered in Nigeria is the place of a trademark agent, who mainly lawyers. A trademark agent such as the Resolution Law Firm maintains two offices in Lagos and an office in Abuja where a trademark application can be submitted for registration. Resolution Law [...]

By |October 3rd, 2020|Intellectual Property|Comments Off on WHERE TO REGISTER TRADEMARK IN NIGERIA

STAGES AND TYPES OF ELECTIONS IN NIGERIA

TYPES OF ELECTIONS IN NIGERIA There are various stages for election in Nigeria. Elections are conducted periodically into various political offices across the 36 states and the Federal Capital Territory. The Independent National Elections Commission (INEC) is the Commission set up by the Constitution to conduct, supervise elections in Nigeria for the office of the [...]

By |October 1st, 2020|Politics & Election|Comments Off on STAGES AND TYPES OF ELECTIONS IN NIGERIA

PROCEDURE FOR IMTO LICENCE IN NIGERIA

IMTO LICENCE IN NIGERIA The Central Bank of Nigeria (CBN) issued the Guidelines on International Money Transfer Services in Nigeria (2014) for the maintenance of adequate and reasonable financial services to the public and specifically for the regulation of International Money Transfer Operators (IMTO) services in Nigeria. The CBN has licensed several IMTOs and continues to receive applications from [...]

By |September 21st, 2020|Uncategorized|Comments Off on PROCEDURE FOR IMTO LICENCE IN NIGERIA

HOW TO RESPOND TO PETITION FOR DIVORCE IN NIGERIA

Any person who has been served with a divorce in Nigeria may respond to the Petition by filing an answer in a prescribed form.  First of all, it is essential for filing purposes to state that a person who institutes a divorce petition for dissolution of marriage because the marriage has broken down irretrievably is [...]

By |September 4th, 2020|Family Law|Comments Off on HOW TO RESPOND TO PETITION FOR DIVORCE IN NIGERIA

HOW TO UNFREEZE A BANK ACCOUNT IN NIGERIA

Unfreezing a bank account in Nigeria arises where the bank account of a customer has been frozen or put on hold by the bank. When a bank account is frozen, the customer is unable to access their bank account balance or make any payment from the account. The bank can freeze a bank account for [...]

By |September 4th, 2020|Uncategorized|Comments Off on HOW TO UNFREEZE A BANK ACCOUNT IN NIGERIA

DIFFERENCE BETWEEN A PRIVATE AND PUBLIC LIMITED LIABILITY COMPANY

There are many differences between a private and public limited liability company in Nigeria. Companies, either private or public, are the most widely used business organization in Nigeria. The Corporate Affairs Commission established by virtue of the Companies and Allied Matters Act 2020 (CAMA or the Act) oversees the incorporation of a company in Nigeria. [...]

By |September 4th, 2020|Business Fromation|Comments Off on DIFFERENCE BETWEEN A PRIVATE AND PUBLIC LIMITED LIABILITY COMPANY

BASIC QUALIFICATIONS FOR ELECTIONS IN NIGERIA

The basic qualifications to conduct elections into any of the political offices in Nigeria are enshrined in the Constitution of the Federal Republic of Nigeria 1999. An electioneering process in Nigeria is a way of choosing representatives through a free and fair election conducted by the Independent National Electoral Commission (INEC). The basic qualifications to [...]

By |September 4th, 2020|Uncategorized|Comments Off on BASIC QUALIFICATIONS FOR ELECTIONS IN NIGERIA

OVERVIEW OF ARTIST MANAGEMENT AGREEMENT IN NIGERIA

Artist Management Agreement in Nigeria embodies terms and conditions that will define the relationship between an artist and the manager. These terms and conditions define the structure of the total management of the artist in relation to the scope of representing the artist, duration of the agreement, rights of both artist and the manager, the [...]

By |September 4th, 2020|Uncategorized|Comments Off on OVERVIEW OF ARTIST MANAGEMENT AGREEMENT IN NIGERIA

OVERVIEW OF FUNDAMENTAL HUMAN RIGHTS IN NIGERIA

FUNDAMENTAL HUMAN RIGHTS IN NIGERIA Fundamental rights are those rights that have been recognized and have constitutional backing in Nigeria, these rights are contained in chapter IV of the Constitution of the Federal Republic of Nigeria, 1999, as amended (CFRN, 1999). For the purpose of this discussion, our focus would be limited to chapter IV, [...]

By |September 4th, 2020|Litigation|Comments Off on OVERVIEW OF FUNDAMENTAL HUMAN RIGHTS IN NIGERIA

TRANSFER OF LAND OWNERSHIP IN NIGERIA

LAND DOCUMENTS IN LAGOS The transfer of land ownership in Nigeria involves the process where the legal rights to land are transferred from one person to another. There are several methods by which land can be transferred in Nigeria. Some of these methods include the followings: 1. Sale 2. Gift 3. Mortgage 4. By probate [...]

By |September 4th, 2020|Real Estate Law|Comments Off on TRANSFER OF LAND OWNERSHIP IN NIGERIA

HOW TO VERIFY MARRIAGE CERTIFICATE

HOW TO VERIFY MARRIAGE CERTIFICATE IN NIGERIA The Marriage Act under the provision of Section 30(1) states that “every Registrar of Marriage is obliged to keep in his office a Marriage Register Book in which every certificate of marriage is filed in his office shall be registered”. This means that the Registrar or a clergyman [...]

By |September 4th, 2020|Family Law|Comments Off on HOW TO VERIFY MARRIAGE CERTIFICATE

STEPS FOR REGISTERING HOLDING, CONSORTIUM AND GROUP OF COMPANIES IN NIGERIA

HOW TO REGISTER A GROUP OF COMPANIES IN NIGERIA FORMATION OF CONSORTIUM COMPANY A Holding, Consortium, and a group of companies are business structures that can be created to accomplish specific purposes. The law regulating the formation of a company in Nigeria is the Companies and Allied Matters Act (CAMA or the Act). Generally, using [...]

By |September 4th, 2020|Uncategorized|Comments Off on STEPS FOR REGISTERING HOLDING, CONSORTIUM AND GROUP OF COMPANIES IN NIGERIA

PROCEDURE FOR PERFECTING OF LEGAL MORTGAGE IN NIGERIA

PERFECTION OF LEGAL MORTGAGE IN NIGERIA A legal mortgage is a conveyance of land or assignment of property as a security for the repayment of a debt or the discharge of other obligations for which it is given, with a proviso for redemption (subject to the condition that the title shall be re-conveyed) once the [...]

By |September 4th, 2020|Uncategorized|Comments Off on PROCEDURE FOR PERFECTING OF LEGAL MORTGAGE IN NIGERIA

SEPARATION OF MARRIAGE AND DIVORCE IN NIGERIA

DIFFERENCE BETWEEN SEPARATION OF MARRIAGE AND DIVORCE There are various suits that can be brought under Nigerian law. Amongst them are judicial separation and divorce (dissolution of marriage). Separation and divorce (dissolution of marriage) as confused by many, are not the same. Matrimonial Causes Act 1970 is the principal law governing marital disputes and settlement [...]

By |September 4th, 2020|Uncategorized|Comments Off on SEPARATION OF MARRIAGE AND DIVORCE IN NIGERIA

PROCEDURE FOR RESEALING OF PROBATE IN NIGERIA

RESEALING OF PROBATE IN NIGERIA When a person dies, everything he owned does not die with him, there are regulations guiding the distribution, management and administration of the deceased’s estate, these processes can be carried out through either a grant of Probate or Letters of Administration. However, situations can arise where the deceased owned properties [...]

By |September 4th, 2020|Uncategorized|Comments Off on PROCEDURE FOR RESEALING OF PROBATE IN NIGERIA

LIMITATION OF ACTIONS IN NIGERIA

LIMITATION OF ACTION IN NIGERIA In Nigeria, there are limitations applicable to various litigation, so it is necessary to understand the statute of limitations before going to court. The statute of limitations is a law that defines the period during which a lawsuit can be brought in court. And when the period specified in any [...]

By |September 4th, 2020|Uncategorized|Comments Off on LIMITATION OF ACTIONS IN NIGERIA

HOW TO OPEN A CORPORATE BANK ACCOUNT IN NIGERIA

HOW TO OPEN A BUSINESS BANK ACCOUNT IN NIGERIA To open and operate a business account in Nigerian banks is an entirely different method from running an individual account in terms of its requirements and documentations. To be able to own a business account, the business must be duly registered in accordance with the Companies [...]

By |September 4th, 2020|Uncategorized|Comments Off on HOW TO OPEN A CORPORATE BANK ACCOUNT IN NIGERIA

JURISDICTION OF COURTS IN NIGERIA

  INTRODUCTION The focus of this paper is on the Jurisdiction of courts in Nigeria. But before examining the types of courts in Nigeria and the extents of their Jurisdictions. It will be ideal to start off this discourse by examining the meaning and importance of Jurisdiction, the effect of decisions reached without jurisdiction by [...]

By |September 4th, 2020|Uncategorized|Comments Off on JURISDICTION OF COURTS IN NIGERIA

PROCEDURE FOR FINANCE COMPANY LICENSE IN NIGERIA

FINANCE COMPANY LICENSE IN NIGERIA INTRODUCTION The Central Bank of Nigeria according to the powers conferred on it by Section 28 of the Central Bank of Nigeria Act and Section 56-61 of the Bank and Other Financial Institutions Act, issued revised guidelines to regulate the establishment, operations, and other activities of Finance Companies in 2014. [...]

By |September 4th, 2020|Uncategorized|Comments Off on PROCEDURE FOR FINANCE COMPANY LICENSE IN NIGERIA

PROCEDURE FOR OBTAINING GOVERNOR CONSENT IN LAGOS NIGERIA

GOVERNOR’S CONSENT IN LAGOS STATE Governor’s consent is a consent obtained from the governor of a state on a land transaction, without which will be deemed illegal in the eyes of the government and the law. Governor’s consent in Lagos and every other state in Nigeria are absolutely necessary where the holder of a Certificate [...]

By |September 4th, 2020|Uncategorized|Comments Off on PROCEDURE FOR OBTAINING GOVERNOR CONSENT IN LAGOS NIGERIA

OVERVIEW OF THE LAND REGISTRATION LAW OF LAGOS STATE

Land Registration Law of Lagos State 2015 was enacted on the 21st day of January 2015 to form a balance in the system of registration of titles, land instruments, and transactions in Lagos State, thereby bringing the Lagos State land sector under one uniform system. By virtue of the Land Use Act of 1978, the [...]

By |September 4th, 2020|Uncategorized|Comments Off on OVERVIEW OF THE LAND REGISTRATION LAW OF LAGOS STATE

PROCEDURE FOR THE ENFORCEMENT OF FOREIGN JUDGEMENTS IN NIGERIA

ENFORCEMENT OF FOREIGN JUDGEMENTS IN NIGERIA The judgment of a court of a foreign country may be enforced through a Nigerian High Court either by way of an action at common law or by reciprocal enforcement. The principal legislation guiding the enforcement of foreign judgements in Nigeria is the Foreign Judgments (Reciprocal Enforcement) Act, CAP [...]

By |September 4th, 2020|Uncategorized|Comments Off on PROCEDURE FOR THE ENFORCEMENT OF FOREIGN JUDGEMENTS IN NIGERIA

How Much Does A Deed Of Assignment Cost

How Much Does A Deed Of Assignment Cost? Under Nigerian law, a Deed of Assignment can only be prepared by a lawyer. There is a scale of charges to govern the charges of lawyers for handling land matters. But because this scale of charges is archaic, lawyers would rather prefer to negotiate their percentage in [...]

By |September 4th, 2020|Uncategorized|Comments Off on How Much Does A Deed Of Assignment Cost

Is there a Difference Between Court Marriage and Registry Marriage in Nigeria?

Many people often ask the question of whether there is any difference between court marriage and registry marriage in Nigeria. The answer to the above is NO. Court and registry marriage are the same marriage process or type of marriage being called different names. Marriages are not conducted at the court registry, but only at [...]

By |September 4th, 2020|Uncategorized|Comments Off on Is there a Difference Between Court Marriage and Registry Marriage in Nigeria?

PROCEDURE FOR LAND VERIFICATION IN LAGOS

The land verification in Lagos cut across different stages. These stages involve confirmation of survey at the office of the Surveyor-General, search at the land registry, search at the Corporate Affairs Commission and many other places as it may be applicable to a particular land transaction. By and large, the relevant methods or means for [...]

By |September 4th, 2020|Uncategorized|Comments Off on PROCEDURE FOR LAND VERIFICATION IN LAGOS

HOW TO VERIFY NIGERIAN DIVORCE CERTIFICATE

The procedure for how to verify Nigerian divorce certificate commences by obtaining the copy of a particular divorce certificate to be verified. To verify divorce status in Nigeria, someone must personally visit the appropriate court registry.   Upon the successful completion of a divorce proceeding in Nigeria, the Judge would issue a decree nisi through [...]

By |September 4th, 2020|Uncategorized|Comments Off on HOW TO VERIFY NIGERIAN DIVORCE CERTIFICATE

ADVANTAGES OF BUSINESS NAME OVER LIMITED LIABILITY COMPANY IN NIGERIA

ADVANTAGES OF BUSINESS NAME There are different forms of company that can be registered by an individual at the Corporate Affairs Commission (CAC). An individual can either register a Business name, a Limited Liability Company or an Incorporated Trustees, however, these different ventures have their own advantages and disadvantages. The choice of the venture to [...]

By |September 4th, 2020|Uncategorized|Comments Off on ADVANTAGES OF BUSINESS NAME OVER LIMITED LIABILITY COMPANY IN NIGERIA

PROCEDURE FOR EXPATRIATE QUOTA APPLICATION IN NIGERIA

The expatriate quota application in Nigeria immediately comes after the registration of a company in Nigeria by any foreigners seeking to migrate to Nigeria to carry out any permanent work. Subsequent to a successful application of the Expatriate Quota in Nigeria, the business would be in a position to process a Subject to Regularization(STR) Visa [...]

By |September 4th, 2020|Uncategorized|Comments Off on PROCEDURE FOR EXPATRIATE QUOTA APPLICATION IN NIGERIA

Guidelines for CBN Loan for small business

1.0 Introduction The coronavirus (COVID-19) pandemic has led to unprecedented disruptions to global supply chains, sharp drop in global crude oil prices, turmoil in global stock and financial markets, massive cancellation of sporting and entertainment event, the lockdown of large swaths movements of persons in many countries, and intercontinental travel bans/restrictions across critical air routes [...]

By |September 4th, 2020|Uncategorized|Comments Off on Guidelines for CBN Loan for small business

OVERVIEW OF DEED OF LEASE IN NIGERIA

INTRODUCTION A deed of lease in Nigeria is a contract that outlines the terms of one party agreeing to lease property owned by the other party. It guarantees the use of assets by the lessee (also called the tenant) and guarantees the lessor (property owner or landlord) to be paid by the lessee regularly within [...]

By |September 4th, 2020|Uncategorized|Comments Off on OVERVIEW OF DEED OF LEASE IN NIGERIA
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