Fiscal Centralisation in Nigeria: Legal Implications of The New Oil Revenue Directive
Executive Order No 9 of 2026 has generated significant debate within Nigeria’s petroleum industry, particularly regarding its impact on statutory funding arrangements and the fiscal structure established under the PIA. This article examines the legal and commercial implications of the directive, interrogates its fiscal centralisation framework and considers whether the Executive Order unlawfully encroaches on the legislative powers of the National Assembly.
