id	sid	tid	token	lemma	pos
acarelar-2670	1	1	african	african	ADJ
acarelar-2670	1	2	customary	customary	ADJ
acarelar-2670	1	3	and	and	CCONJ
acarelar-2670	1	4	religious	religious	ADJ
acarelar-2670	1	5	law	law	NOUN
acarelar-2670	1	6	review	review	NOUN
acarelar-2670	1	7	(	(	PUNCT
acarelar-2670	1	8	acarelar	acarelar	ADJ
acarelar-2670	1	9	)	)	PUNCT
acarelar-2670	1	10	3	3	NUM
acarelar-2670	1	11	(	(	PUNCT
acarelar-2670	1	12	2022	2022	NUM
acarelar-2670	1	13	)	)	PUNCT
acarelar-2670	1	14	70	70	NUM
acarelar-2670	2	1	|	|	ADV
acarelar-2670	2	2	p	p	X
acarelar-2670	2	3	a	a	DET
acarelar-2670	2	4	g	g	NOUN
acarelar-2670	2	5	e	e	ADP
acarelar-2670	2	6	legal	legal	ADJ
acarelar-2670	2	7	framework	framework	NOUN
acarelar-2670	2	8	for	for	ADP
acarelar-2670	2	9	petroleum	petroleum	NOUN
acarelar-2670	2	10	administration	administration	NOUN
acarelar-2670	2	11	and	and	CCONJ
acarelar-2670	2	12	taxation	taxation	NOUN
acarelar-2670	2	13	in	in	ADP
acarelar-2670	2	14	nigeria	nigeria	PROPN
acarelar-2670	2	15	:	:	PUNCT
acarelar-2670	2	16	a	a	DET
acarelar-2670	2	17	legal	legal	ADJ
acarelar-2670	2	18	appraisal	appraisal	NOUN
acarelar-2670	2	19	of	of	ADP
acarelar-2670	2	20	conflicting	conflict	VERB
acarelar-2670	2	21	legislations	legislation	NOUN
acarelar-2670	2	22	*	*	PUNCT
acarelar-2670	3	1	abstract	abstract	ADJ
acarelar-2670	3	2	the	the	DET
acarelar-2670	3	3	revenue	revenue	NOUN
acarelar-2670	3	4	from	from	ADP
acarelar-2670	3	5	crude	crude	ADJ
acarelar-2670	3	6	oil	oil	NOUN
acarelar-2670	3	7	activities	activity	NOUN
acarelar-2670	3	8	in	in	ADP
acarelar-2670	3	9	the	the	DET
acarelar-2670	3	10	upstream	upstream	ADJ
acarelar-2670	3	11	sector	sector	NOUN
acarelar-2670	3	12	are	be	AUX
acarelar-2670	3	13	ordinarily	ordinarily	ADV
acarelar-2670	3	14	taxed	tax	VERB
acarelar-2670	3	15	under	under	ADP
acarelar-2670	3	16	petroleum	petroleum	NOUN
acarelar-2670	3	17	profits	profit	NOUN
acarelar-2670	3	18	tax	tax	NOUN
acarelar-2670	3	19	(	(	PUNCT
acarelar-2670	3	20	ppta	ppta	NOUN
acarelar-2670	3	21	)	)	PUNCT
acarelar-2670	3	22	but	but	CCONJ
acarelar-2670	3	23	for	for	ADP
acarelar-2670	3	24	the	the	DET
acarelar-2670	3	25	enactment	enactment	NOUN
acarelar-2670	3	26	of	of	ADP
acarelar-2670	3	27	the	the	DET
acarelar-2670	3	28	petroleum	petroleum	NOUN
acarelar-2670	3	29	industry	industry	NOUN
acarelar-2670	3	30	act	act	NOUN
acarelar-2670	3	31	(	(	PUNCT
acarelar-2670	3	32	p	p	X
acarelar-2670	3	33	i	i	PRON
acarelar-2670	3	34	a	a	NOUN
acarelar-2670	3	35	)	)	PUNCT
acarelar-2670	3	36	which	which	PRON
acarelar-2670	3	37	has	have	AUX
acarelar-2670	3	38	now	now	ADV
acarelar-2670	3	39	incorporated	incorporate	VERB
acarelar-2670	3	40	the	the	DET
acarelar-2670	3	41	use	use	NOUN
acarelar-2670	3	42	of	of	ADP
acarelar-2670	3	43	companies	company	NOUN
acarelar-2670	3	44	income	income	NOUN
acarelar-2670	3	45	tax	tax	PROPN
acarelar-2670	3	46	act	act	NOUN
acarelar-2670	3	47	in	in	ADP
acarelar-2670	3	48	taxing	tax	VERB
acarelar-2670	3	49	petroleum	petroleum	NOUN
acarelar-2670	3	50	operations	operation	NOUN
acarelar-2670	3	51	.	.	PUNCT
acarelar-2670	4	1	petroleum	petroleum	NOUN
acarelar-2670	4	2	profit	profit	NOUN
acarelar-2670	4	3	tax	tax	NOUN
acarelar-2670	4	4	accounts	account	NOUN
acarelar-2670	4	5	for	for	ADP
acarelar-2670	4	6	the	the	DET
acarelar-2670	4	7	major	major	ADJ
acarelar-2670	4	8	revenue	revenue	NOUN
acarelar-2670	4	9	earning	earn	VERB
acarelar-2670	4	10	for	for	ADP
acarelar-2670	4	11	the	the	DET
acarelar-2670	4	12	federal	federal	ADJ
acarelar-2670	4	13	government	government	NOUN
acarelar-2670	4	14	of	of	ADP
acarelar-2670	4	15	nigeria	nigeria	PROPN
acarelar-2670	4	16	,	,	PUNCT
acarelar-2670	4	17	this	this	PRON
acarelar-2670	4	18	makes	make	VERB
acarelar-2670	4	19	it	it	PRON
acarelar-2670	4	20	imperative	imperative	ADJ
acarelar-2670	4	21	for	for	ADP
acarelar-2670	4	22	an	an	DET
acarelar-2670	4	23	effective	effective	ADJ
acarelar-2670	4	24	administration	administration	NOUN
acarelar-2670	4	25	and	and	CCONJ
acarelar-2670	4	26	control	control	NOUN
acarelar-2670	4	27	of	of	ADP
acarelar-2670	4	28	the	the	DET
acarelar-2670	4	29	sector	sector	NOUN
acarelar-2670	4	30	by	by	ADP
acarelar-2670	4	31	the	the	DET
acarelar-2670	4	32	federal	federal	ADJ
acarelar-2670	4	33	government	government	NOUN
acarelar-2670	4	34	.	.	PUNCT
acarelar-2670	5	1	recently	recently	ADV
acarelar-2670	5	2	a	a	DET
acarelar-2670	5	3	new	new	ADJ
acarelar-2670	5	4	regime	regime	NOUN
acarelar-2670	5	5	for	for	ADP
acarelar-2670	5	6	the	the	DET
acarelar-2670	5	7	petroleum	petroleum	NOUN
acarelar-2670	5	8	administration	administration	NOUN
acarelar-2670	5	9	,	,	PUNCT
acarelar-2670	5	10	petroleum	petroleum	NOUN
acarelar-2670	5	11	industry	industry	NOUN
acarelar-2670	5	12	act	act	NOUN
acarelar-2670	5	13	,	,	PUNCT
acarelar-2670	5	14	2021	2021	NUM
acarelar-2670	5	15	,	,	PUNCT
acarelar-2670	5	16	was	be	AUX
acarelar-2670	5	17	introduced	introduce	VERB
acarelar-2670	5	18	with	with	ADP
acarelar-2670	5	19	an	an	DET
acarelar-2670	5	20	amendment	amendment	NOUN
acarelar-2670	5	21	of	of	ADP
acarelar-2670	5	22	the	the	DET
acarelar-2670	5	23	petroleum	petroleum	NOUN
acarelar-2670	5	24	act	act	NOUN
acarelar-2670	5	25	,	,	PUNCT
acarelar-2670	5	26	2004.the	2004.the	DET
acarelar-2670	5	27	new	new	ADJ
acarelar-2670	5	28	act	act	NOUN
acarelar-2670	5	29	introduced	introduce	VERB
acarelar-2670	5	30	host	host	NOUN
acarelar-2670	5	31	communities	community	NOUN
acarelar-2670	5	32	development	development	PROPN
acarelar-2670	5	33	trust	trust	PROPN
acarelar-2670	5	34	fund	fund	PROPN
acarelar-2670	5	35	,	,	PUNCT
acarelar-2670	5	36	petroleum	petroleum	NOUN
acarelar-2670	5	37	fiscal	fiscal	ADJ
acarelar-2670	5	38	industry	industry	NOUN
acarelar-2670	5	39	framework	framework	NOUN
acarelar-2670	5	40	,	,	PUNCT
acarelar-2670	5	41	hydrocarbon	hydrocarbon	NOUN
acarelar-2670	5	42	tax	tax	NOUN
acarelar-2670	5	43	and	and	CCONJ
acarelar-2670	5	44	others	other	NOUN
acarelar-2670	5	45	.	.	PUNCT
acarelar-2670	6	1	most	most	ADV
acarelar-2670	6	2	importantly	importantly	ADV
acarelar-2670	6	3	,	,	PUNCT
acarelar-2670	6	4	while	while	SCONJ
acarelar-2670	6	5	amending	amend	VERB
acarelar-2670	6	6	petroleum	petroleum	NOUN
acarelar-2670	6	7	act	act	NOUN
acarelar-2670	6	8	and	and	CCONJ
acarelar-2670	6	9	incorporating	incorporate	VERB
acarelar-2670	6	10	some	some	PRON
acarelar-2670	6	11	of	of	ADP
acarelar-2670	6	12	the	the	DET
acarelar-2670	6	13	changes	change	NOUN
acarelar-2670	6	14	in	in	ADP
acarelar-2670	6	15	taxation	taxation	NOUN
acarelar-2670	6	16	of	of	ADP
acarelar-2670	6	17	the	the	DET
acarelar-2670	6	18	sector	sector	NOUN
acarelar-2670	6	19	,	,	PUNCT
acarelar-2670	6	20	they	they	PRON
acarelar-2670	6	21	failed	fail	VERB
acarelar-2670	6	22	to	to	PART
acarelar-2670	6	23	realize	realize	VERB
acarelar-2670	6	24	the	the	DET
acarelar-2670	6	25	need	need	NOUN
acarelar-2670	6	26	to	to	PART
acarelar-2670	6	27	amend	amend	VERB
acarelar-2670	6	28	the	the	DET
acarelar-2670	6	29	legislation	legislation	NOUN
acarelar-2670	6	30	for	for	ADP
acarelar-2670	6	31	the	the	DET
acarelar-2670	6	32	taxation	taxation	NOUN
acarelar-2670	6	33	of	of	ADP
acarelar-2670	6	34	the	the	DET
acarelar-2670	6	35	industry	industry	NOUN
acarelar-2670	6	36	which	which	PRON
acarelar-2670	6	37	is	be	AUX
acarelar-2670	6	38	the	the	DET
acarelar-2670	6	39	petroleum	petroleum	NOUN
acarelar-2670	6	40	profit	profit	NOUN
acarelar-2670	6	41	tax	tax	NOUN
acarelar-2670	6	42	act	act	PROPN
acarelar-2670	6	43	.	.	PUNCT
acarelar-2670	7	1	it	it	PRON
acarelar-2670	7	2	does	do	AUX
acarelar-2670	7	3	appear	appear	VERB
acarelar-2670	7	4	that	that	SCONJ
acarelar-2670	7	5	the	the	DET
acarelar-2670	7	6	act	act	NOUN
acarelar-2670	7	7	while	while	SCONJ
acarelar-2670	7	8	trying	try	VERB
acarelar-2670	7	9	to	to	PART
acarelar-2670	7	10	address	address	VERB
acarelar-2670	7	11	old	old	ADJ
acarelar-2670	7	12	problems	problem	NOUN
acarelar-2670	7	13	ended	end	VERB
acarelar-2670	7	14	up	up	ADP
acarelar-2670	7	15	creating	create	VERB
acarelar-2670	7	16	new	new	ADJ
acarelar-2670	7	17	ones	one	NOUN
acarelar-2670	7	18	.	.	PUNCT
acarelar-2670	8	1	doctrinal	doctrinal	ADJ
acarelar-2670	8	2	method	method	NOUN
acarelar-2670	8	3	of	of	ADP
acarelar-2670	8	4	data	datum	NOUN
acarelar-2670	8	5	collection	collection	NOUN
acarelar-2670	8	6	was	be	AUX
acarelar-2670	8	7	used	use	VERB
acarelar-2670	8	8	and	and	CCONJ
acarelar-2670	8	9	analytical	analytical	ADJ
acarelar-2670	8	10	approach	approach	NOUN
acarelar-2670	8	11	adopted	adopt	VERB
acarelar-2670	8	12	in	in	ADP
acarelar-2670	8	13	examining	examine	VERB
acarelar-2670	8	14	the	the	DET
acarelar-2670	8	15	research	research	NOUN
acarelar-2670	8	16	materials	material	NOUN
acarelar-2670	8	17	including	include	VERB
acarelar-2670	8	18	statutes	statute	NOUN
acarelar-2670	8	19	,	,	PUNCT
acarelar-2670	8	20	judicial	judicial	ADJ
acarelar-2670	8	21	decisions	decision	NOUN
acarelar-2670	8	22	,	,	PUNCT
acarelar-2670	8	23	text	text	NOUN
acarelar-2670	8	24	books	book	NOUN
acarelar-2670	8	25	,	,	PUNCT
acarelar-2670	8	26	journal	journal	NOUN
acarelar-2670	8	27	articles	article	NOUN
acarelar-2670	8	28	and	and	CCONJ
acarelar-2670	8	29	internet	internet	NOUN
acarelar-2670	8	30	materials	material	NOUN
acarelar-2670	8	31	.	.	PUNCT
acarelar-2670	9	1	it	it	PRON
acarelar-2670	9	2	revealed	reveal	VERB
acarelar-2670	9	3	that	that	SCONJ
acarelar-2670	9	4	the	the	DET
acarelar-2670	9	5	language	language	NOUN
acarelar-2670	9	6	of	of	ADP
acarelar-2670	9	7	the	the	DET
acarelar-2670	9	8	act	act	NOUN
acarelar-2670	9	9	is	be	AUX
acarelar-2670	9	10	ambiguous	ambiguous	ADJ
acarelar-2670	9	11	and	and	CCONJ
acarelar-2670	9	12	imprecise	imprecise	ADV
acarelar-2670	9	13	.	.	PUNCT
acarelar-2670	10	1	it	it	PRON
acarelar-2670	10	2	did	do	AUX
acarelar-2670	10	3	not	not	PART
acarelar-2670	10	4	define	define	VERB
acarelar-2670	10	5	the	the	DET
acarelar-2670	10	6	frontier	frontier	NOUN
acarelar-2670	10	7	basin	basin	NOUN
acarelar-2670	10	8	to	to	PART
acarelar-2670	10	9	be	be	AUX
acarelar-2670	10	10	distinct	distinct	ADJ
acarelar-2670	10	11	from	from	ADP
acarelar-2670	10	12	host	host	NOUN
acarelar-2670	10	13	communities	community	NOUN
acarelar-2670	10	14	.	.	PUNCT
acarelar-2670	11	1	fundamentally	fundamentally	ADV
acarelar-2670	11	2	,	,	PUNCT
acarelar-2670	11	3	the	the	DET
acarelar-2670	11	4	amendment	amendment	NOUN
acarelar-2670	11	5	made	make	VERB
acarelar-2670	11	6	petroleum	petroleum	NOUN
acarelar-2670	11	7	industry	industry	NOUN
acarelar-2670	11	8	act	act	NOUN
acarelar-2670	11	9	estranged	estrange	VERB
acarelar-2670	11	10	from	from	ADP
acarelar-2670	11	11	the	the	DET
acarelar-2670	11	12	people	people	NOUN
acarelar-2670	11	13	and	and	CCONJ
acarelar-2670	11	14	stakeholders	stakeholder	NOUN
acarelar-2670	11	15	in	in	ADP
acarelar-2670	11	16	the	the	DET
acarelar-2670	11	17	oil	oil	NOUN
acarelar-2670	11	18	and	and	CCONJ
acarelar-2670	11	19	gas	gas	NOUN
acarelar-2670	11	20	industry	industry	NOUN
acarelar-2670	11	21	in	in	ADP
acarelar-2670	11	22	nigeria	nigeria	PROPN
acarelar-2670	11	23	.	.	PUNCT
acarelar-2670	12	1	there	there	PRON
acarelar-2670	12	2	is	be	VERB
acarelar-2670	12	3	need	need	NOUN
acarelar-2670	12	4	for	for	ADP
acarelar-2670	12	5	further	further	ADJ
acarelar-2670	12	6	amendment	amendment	NOUN
acarelar-2670	12	7	of	of	ADP
acarelar-2670	12	8	the	the	DET
acarelar-2670	12	9	petroleum	petroleum	NOUN
acarelar-2670	12	10	industry	industry	NOUN
acarelar-2670	12	11	act	act	VERB
acarelar-2670	12	12	to	to	PART
acarelar-2670	12	13	bring	bring	VERB
acarelar-2670	12	14	it	it	PRON
acarelar-2670	12	15	inconformity	inconformity	NOUN
acarelar-2670	12	16	with	with	ADP
acarelar-2670	12	17	the	the	DET
acarelar-2670	12	18	other	other	ADJ
acarelar-2670	12	19	tax	tax	NOUN
acarelar-2670	12	20	legislations	legislation	NOUN
acarelar-2670	12	21	:	:	PUNCT
acarelar-2670	12	22	the	the	DET
acarelar-2670	12	23	petroleum	petroleum	NOUN
acarelar-2670	12	24	profit	profit	NOUN
acarelar-2670	12	25	tax	tax	NOUN
acarelar-2670	12	26	act	act	NOUN
acarelar-2670	12	27	and	and	CCONJ
acarelar-2670	12	28	the	the	DET
acarelar-2670	12	29	constitution	constitution	NOUN
acarelar-2670	12	30	.	.	PUNCT
acarelar-2670	13	1	keywords	keyword	NOUN
acarelar-2670	13	2	:	:	PUNCT
acarelar-2670	13	3	tax	tax	NOUN
acarelar-2670	13	4	,	,	PUNCT
acarelar-2670	13	5	petroleum	petroleum	NOUN
acarelar-2670	13	6	,	,	PUNCT
acarelar-2670	13	7	upstream	upstream	NOUN
acarelar-2670	13	8	,	,	PUNCT
acarelar-2670	13	9	midstream	midstream	NOUN
acarelar-2670	13	10	,	,	PUNCT
acarelar-2670	13	11	downstream	downstream	ADJ
acarelar-2670	13	12	,	,	PUNCT
acarelar-2670	13	13	hydrocarbon	hydrocarbon	NOUN
acarelar-2670	13	14	tax	tax	NOUN
acarelar-2670	13	15	1	1	NUM
acarelar-2670	13	16	.	.	PUNCT
acarelar-2670	14	1	introduction	introduction	NOUN
acarelar-2670	14	2	crude	crude	ADJ
acarelar-2670	14	3	oil	oil	NOUN
acarelar-2670	14	4	was	be	AUX
acarelar-2670	14	5	discovered	discover	VERB
acarelar-2670	14	6	in	in	ADP
acarelar-2670	14	7	commercial	commercial	ADJ
acarelar-2670	14	8	quantity	quantity	NOUN
acarelar-2670	14	9	in	in	ADP
acarelar-2670	14	10	nigeria	nigeria	PROPN
acarelar-2670	14	11	at	at	ADP
acarelar-2670	14	12	oloibiri	oloibiri	NOUN
acarelar-2670	14	13	in	in	ADP
acarelar-2670	14	14	the	the	DET
acarelar-2670	14	15	present	present	ADJ
acarelar-2670	14	16	bayelsa	bayelsa	NOUN
acarelar-2670	14	17	state	state	NOUN
acarelar-2670	14	18	in	in	ADP
acarelar-2670	14	19	the	the	DET
acarelar-2670	14	20	niger	niger	NOUN
acarelar-2670	14	21	-	-	PUNCT
acarelar-2670	14	22	delta	delta	NOUN
acarelar-2670	14	23	of	of	ADP
acarelar-2670	14	24	nigerian	nigerian	PROPN
acarelar-2670	14	25	in	in	ADP
acarelar-2670	14	26	1956.1	1956.1	NUM
acarelar-2670	14	27	but	but	CCONJ
acarelar-2670	14	28	the	the	DET
acarelar-2670	14	29	history	history	NOUN
acarelar-2670	14	30	of	of	ADP
acarelar-2670	14	31	oil	oil	NOUN
acarelar-2670	14	32	production	production	NOUN
acarelar-2670	14	33	in	in	ADP
acarelar-2670	14	34	nigeria	nigeria	PROPN
acarelar-2670	14	35	dates	date	VERB
acarelar-2670	14	36	back	back	ADV
acarelar-2670	14	37	to	to	ADP
acarelar-2670	14	38	1908	1908	NUM
acarelar-2670	14	39	when	when	SCONJ
acarelar-2670	14	40	an	an	DET
acarelar-2670	14	41	affiliate	affiliate	NOUN
acarelar-2670	14	42	of	of	ADP
acarelar-2670	14	43	a	a	DET
acarelar-2670	14	44	german	german	ADJ
acarelar-2670	14	45	exploration	exploration	NOUN
acarelar-2670	14	46	company	company	NOUN
acarelar-2670	14	47	,	,	PUNCT
acarelar-2670	14	48	the	the	DET
acarelar-2670	14	49	nigerian	nigerian	ADJ
acarelar-2670	14	50	bitumen	bituman	NOUN
acarelar-2670	14	51	company	company	NOUN
acarelar-2670	14	52	,	,	PUNCT
acarelar-2670	14	53	came	come	VERB
acarelar-2670	14	54	to	to	ADP
acarelar-2670	14	55	the	the	DET
acarelar-2670	14	56	present	present	ADJ
acarelar-2670	14	57	day	day	NOUN
acarelar-2670	14	58	ondo	ondo	X
acarelar-2670	14	59	state	state	NOUN
acarelar-2670	14	60	to	to	PART
acarelar-2670	14	61	venture	venture	VERB
acarelar-2670	14	62	for	for	ADP
acarelar-2670	14	63	bitumen	bituman	NOUN
acarelar-2670	14	64	(	(	PUNCT
acarelar-2670	14	65	tarsand).2	tarsand).2	PROPN
acarelar-2670	14	66	at	at	ADP
acarelar-2670	14	67	this	this	DET
acarelar-2670	14	68	discovery	discovery	NOUN
acarelar-2670	14	69	,	,	PUNCT
acarelar-2670	14	70	the	the	DET
acarelar-2670	14	71	oil	oil	NOUN
acarelar-2670	14	72	exploration	exploration	NOUN
acarelar-2670	14	73	in	in	ADP
acarelar-2670	14	74	nigeria	nigeria	PROPN
acarelar-2670	14	75	had	have	VERB
acarelar-2670	14	76	to	to	PART
acarelar-2670	14	77	function	function	VERB
acarelar-2670	14	78	within	within	ADP
acarelar-2670	14	79	the	the	DET
acarelar-2670	14	80	ambit	ambit	NOUN
acarelar-2670	14	81	of	of	ADP
acarelar-2670	14	82	the	the	DET
acarelar-2670	14	83	legal	legal	ADJ
acarelar-2670	14	84	and	and	CCONJ
acarelar-2670	14	85	policy	policy	NOUN
acarelar-2670	14	86	framework	framework	NOUN
acarelar-2670	14	87	that	that	PRON
acarelar-2670	14	88	existed	exist	VERB
acarelar-2670	14	89	.	.	PUNCT
acarelar-2670	15	1	there	there	PRON
acarelar-2670	15	2	were	be	VERB
acarelar-2670	15	3	a	a	DET
acarelar-2670	15	4	number	number	NOUN
acarelar-2670	15	5	of	of	ADP
acarelar-2670	15	6	pre	pre	NOUN
acarelar-2670	15	7	-	-	NOUN
acarelar-2670	15	8	independence	independence	NOUN
acarelar-2670	15	9	laws3	laws3	NOUN
acarelar-2670	15	10	regulating	regulate	VERB
acarelar-2670	15	11	the	the	DET
acarelar-2670	15	12	oil	oil	NOUN
acarelar-2670	15	13	exploration	exploration	NOUN
acarelar-2670	15	14	and	and	CCONJ
acarelar-2670	15	15	production	production	NOUN
acarelar-2670	15	16	in	in	ADP
acarelar-2670	15	17	nigeria	nigeria	PROPN
acarelar-2670	15	18	;	;	PUNCT
acarelar-2670	15	19	however	however	ADV
acarelar-2670	15	20	,	,	PUNCT
acarelar-2670	15	21	the	the	DET
acarelar-2670	15	22	most	most	ADV
acarelar-2670	15	23	significant	significant	ADJ
acarelar-2670	15	24	post	post	NOUN
acarelar-2670	15	25	independence	independence	NOUN
acarelar-2670	15	26	law	law	NOUN
acarelar-2670	15	27	is	be	AUX
acarelar-2670	15	28	the	the	DET
acarelar-2670	15	29	petroleum	petroleum	NOUN
acarelar-2670	15	30	act	act	NOUN
acarelar-2670	15	31	1969.4	1969.4	NUM
acarelar-2670	15	32	the	the	DET
acarelar-2670	15	33	petroleum	petroleum	NOUN
acarelar-2670	15	34	act	act	NOUN
acarelar-2670	15	35	repealed	repeal	VERB
acarelar-2670	15	36	the	the	DET
acarelar-2670	15	37	existing	exist	VERB
acarelar-2670	15	38	legislation	legislation	NOUN
acarelar-2670	15	39	on	on	ADP
acarelar-2670	15	40	oil	oil	NOUN
acarelar-2670	15	41	and	and	CCONJ
acarelar-2670	15	42	gas	gas	NOUN
acarelar-2670	15	43	exploration	exploration	NOUN
acarelar-2670	15	44	and	and	CCONJ
acarelar-2670	15	45	production	production	NOUN
acarelar-2670	15	46	in	in	ADP
acarelar-2670	15	47	nigeria	nigeria	PROPN
acarelar-2670	15	48	.	.	PUNCT
acarelar-2670	16	1	the	the	DET
acarelar-2670	16	2	act	act	NOUN
acarelar-2670	16	3	with	with	ADP
acarelar-2670	16	4	other	other	ADJ
acarelar-2670	16	5	legislations	legislation	NOUN
acarelar-2670	16	6	like	like	ADP
acarelar-2670	16	7	the	the	DET
acarelar-2670	16	8	petroleum	petroleum	NOUN
acarelar-2670	16	9	(	(	PUNCT
acarelar-2670	16	10	drilling	drilling	NOUN
acarelar-2670	16	11	and	and	CCONJ
acarelar-2670	16	12	production	production	NOUN
acarelar-2670	16	13	regulations	regulation	NOUN
acarelar-2670	16	14	)	)	PUNCT
acarelar-2670	16	15	and	and	CCONJ
acarelar-2670	16	16	other	other	ADJ
acarelar-2670	16	17	regulations	regulation	NOUN
acarelar-2670	16	18	made	make	VERB
acarelar-2670	16	19	there	there	ADV
acarelar-2670	16	20	under	under	ADP
acarelar-2670	16	21	laid	lay	VERB
acarelar-2670	16	22	down	down	ADP
acarelar-2670	16	23	the	the	DET
acarelar-2670	16	24	foundation	foundation	NOUN
acarelar-2670	16	25	of	of	ADP
acarelar-2670	16	26	legal	legal	ADJ
acarelar-2670	16	27	framework	framework	NOUN
acarelar-2670	16	28	for	for	ADP
acarelar-2670	16	29	the	the	DET
acarelar-2670	16	30	operations	operation	NOUN
acarelar-2670	16	31	in	in	ADP
acarelar-2670	16	32	the	the	DET
acarelar-2670	16	33	oil	oil	NOUN
acarelar-2670	16	34	industry	industry	NOUN
acarelar-2670	16	35	nigeria	nigeria	PROPN
acarelar-2670	16	36	until	until	SCONJ
acarelar-2670	16	37	the	the	DET
acarelar-2670	16	38	national	national	PROPN
acarelar-2670	16	39	assembly	assembly	PROPN
acarelar-2670	16	40	enacted	enact	VERB
acarelar-2670	16	41	petroleum	petroleum	NOUN
acarelar-2670	16	42	industry	industry	NOUN
acarelar-2670	16	43	act	act	NOUN
acarelar-2670	16	44	,	,	PUNCT
acarelar-2670	16	45	2021	2021	NUM
acarelar-2670	16	46	.	.	PUNCT
acarelar-2670	17	1	nigeria	nigeria	PROPN
acarelar-2670	17	2	earns	earn	VERB
acarelar-2670	17	3	about	about	ADV
acarelar-2670	17	4	80	80	NUM
acarelar-2670	17	5	percent	percent	NOUN
acarelar-2670	17	6	of	of	ADP
acarelar-2670	17	7	her	her	PRON
acarelar-2670	17	8	gross	gross	ADJ
acarelar-2670	17	9	domestic	domestic	ADJ
acarelar-2670	17	10	capital	capital	NOUN
acarelar-2670	17	11	from	from	ADP
acarelar-2670	17	12	the	the	DET
acarelar-2670	17	13	sale	sale	NOUN
acarelar-2670	17	14	of	of	ADP
acarelar-2670	17	15	petroleum	petroleum	NOUN
acarelar-2670	17	16	products	product	NOUN
acarelar-2670	17	17	and	and	CCONJ
acarelar-2670	17	18	different	different	ADJ
acarelar-2670	17	19	forms	form	NOUN
acarelar-2670	17	20	of	of	ADP
acarelar-2670	17	21	petroleum	petroleum	NOUN
acarelar-2670	17	22	taxes	taxis	NOUN
acarelar-2670	17	23	introduced	introduce	VERB
acarelar-2670	17	24	by	by	ADP
acarelar-2670	17	25	the	the	DET
acarelar-2670	17	26	government.5	government.5	PROPN
acarelar-2670	17	27	apart	apart	ADV
acarelar-2670	17	28	from	from	ADP
acarelar-2670	17	29	other	other	ADJ
acarelar-2670	17	30	laws	law	NOUN
acarelar-2670	17	31	regulating	regulate	VERB
acarelar-2670	17	32	the	the	DET
acarelar-2670	17	33	commercial	commercial	ADJ
acarelar-2670	17	34	practices	practice	NOUN
acarelar-2670	17	35	in	in	ADP
acarelar-2670	17	36	the	the	DET
acarelar-2670	17	37	upstream	upstream	ADJ
acarelar-2670	17	38	sector	sector	NOUN
acarelar-2670	17	39	of	of	ADP
acarelar-2670	17	40	the	the	DET
acarelar-2670	17	41	oil	oil	NOUN
acarelar-2670	17	42	and	and	CCONJ
acarelar-2670	17	43	gas	gas	NOUN
acarelar-2670	17	44	industry	industry	NOUN
acarelar-2670	17	45	,	,	PUNCT
acarelar-2670	17	46	the	the	DET
acarelar-2670	17	47	primary	primary	ADJ
acarelar-2670	17	48	legislation	legislation	NOUN
acarelar-2670	17	49	to	to	PART
acarelar-2670	17	50	collect	collect	VERB
acarelar-2670	17	51	taxes	taxis	NOUN
acarelar-2670	17	52	upon	upon	SCONJ
acarelar-2670	17	53	profits	profit	NOUN
acarelar-2670	17	54	made	make	VERB
acarelar-2670	17	55	from	from	ADP
acarelar-2670	17	56	the	the	DET
acarelar-2670	17	57	winning	winning	NOUN
acarelar-2670	17	58	of	of	ADP
acarelar-2670	17	59	petroleum	petroleum	NOUN
acarelar-2670	17	60	is	be	AUX
acarelar-2670	17	61	the	the	DET
acarelar-2670	17	62	petroleum	petroleum	NOUN
acarelar-2670	17	63	profit	profit	NOUN
acarelar-2670	17	64	tax	tax	NOUN
acarelar-2670	17	65	act	act	NOUN
acarelar-2670	17	66	(	(	PUNCT
acarelar-2670	17	67	ppta).6	ppta).6	INTJ
acarelar-2670	17	68	this	this	DET
acarelar-2670	17	69	chapter	chapter	NOUN
acarelar-2670	17	70	discussed	discuss	VERB
acarelar-2670	17	71	the	the	DET
acarelar-2670	17	72	introduction	introduction	NOUN
acarelar-2670	17	73	of	of	ADP
acarelar-2670	17	74	hydrocarbon	hydrocarbon	NOUN
acarelar-2670	17	75	tax	tax	NOUN
acarelar-2670	17	76	with	with	ADP
acarelar-2670	17	77	conflicting	conflict	VERB
acarelar-2670	17	78	provisions	provision	NOUN
acarelar-2670	17	79	from	from	ADP
acarelar-2670	17	80	the	the	DET
acarelar-2670	17	81	aforementioned	aforementioned	ADJ
acarelar-2670	17	82	ppta	ppta	NOUN
acarelar-2670	17	83	legislation	legislation	NOUN
acarelar-2670	17	84	with	with	ADP
acarelar-2670	17	85	regards	regard	NOUN
acarelar-2670	17	86	to	to	ADP
acarelar-2670	17	87	tax	tax	NOUN
acarelar-2670	17	88	revenue	revenue	NOUN
acarelar-2670	17	89	administration	administration	NOUN
acarelar-2670	17	90	and	and	CCONJ
acarelar-2670	17	91	collection	collection	NOUN
acarelar-2670	17	92	in	in	ADP
acarelar-2670	17	93	nigeria	nigeria	PROPN
acarelar-2670	17	94	.	.	PUNCT
acarelar-2670	18	1	2	2	X
acarelar-2670	18	2	.	.	X
acarelar-2670	18	3	conceptual	conceptual	ADJ
acarelar-2670	18	4	clarifications	clarification	NOUN
acarelar-2670	18	5	tax	tax	NOUN
acarelar-2670	18	6	taxation	taxation	NOUN
acarelar-2670	18	7	spans	span	VERB
acarelar-2670	18	8	over	over	ADP
acarelar-2670	18	9	a	a	DET
acarelar-2670	18	10	gamut	gamut	NOUN
acarelar-2670	18	11	of	of	ADP
acarelar-2670	18	12	human	human	ADJ
acarelar-2670	18	13	activity	activity	NOUN
acarelar-2670	18	14	and	and	CCONJ
acarelar-2670	18	15	is	be	AUX
acarelar-2670	18	16	essentially	essentially	ADV
acarelar-2670	18	17	aimed	aim	VERB
acarelar-2670	18	18	at	at	ADP
acarelar-2670	18	19	providing	provide	VERB
acarelar-2670	18	20	the	the	DET
acarelar-2670	18	21	requisite	requisite	ADJ
acarelar-2670	18	22	revenue	revenue	NOUN
acarelar-2670	18	23	for	for	ADP
acarelar-2670	18	24	the	the	DET
acarelar-2670	18	25	socioeconomic	socioeconomic	ADJ
acarelar-2670	18	26	development	development	NOUN
acarelar-2670	18	27	of	of	ADP
acarelar-2670	18	28	a	a	DET
acarelar-2670	18	29	nation	nation	NOUN
acarelar-2670	18	30	.	.	PUNCT
acarelar-2670	19	1	taxation7	taxation7	PROPN
acarelar-2670	19	2	is	be	AUX
acarelar-2670	19	3	the	the	DET
acarelar-2670	19	4	composition	composition	NOUN
acarelar-2670	19	5	or	or	CCONJ
acarelar-2670	19	6	assessment	assessment	NOUN
acarelar-2670	19	7	of	of	ADP
acarelar-2670	19	8	tax	tax	NOUN
acarelar-2670	19	9	.	.	PUNCT
acarelar-2670	20	1	it	it	PRON
acarelar-2670	20	2	is	be	AUX
acarelar-2670	20	3	the	the	DET
acarelar-2670	20	4	means	mean	NOUN
acarelar-2670	20	5	by	by	ADP
acarelar-2670	20	6	which	which	PRON
acarelar-2670	20	7	the	the	DET
acarelar-2670	20	8	state	state	NOUN
acarelar-2670	20	9	obtains	obtain	VERB
acarelar-2670	20	10	the	the	DET
acarelar-2670	20	11	revenue	revenue	NOUN
acarelar-2670	20	12	required	require	VERB
acarelar-2670	20	13	for	for	ADP
acarelar-2670	20	14	its	its	PRON
acarelar-2670	20	15	activities	activity	NOUN
acarelar-2670	20	16	.	.	PUNCT
acarelar-2670	21	1	tax	tax	NOUN
acarelar-2670	21	2	is	be	AUX
acarelar-2670	21	3	a	a	DET
acarelar-2670	21	4	pecuniary	pecuniary	ADJ
acarelar-2670	21	5	burden	burden	NOUN
acarelar-2670	21	6	laid	lay	VERB
acarelar-2670	21	7	upon	upon	SCONJ
acarelar-2670	21	8	individuals	individual	NOUN
acarelar-2670	21	9	or	or	CCONJ
acarelar-2670	21	10	persons	person	NOUN
acarelar-2670	21	11	or	or	CCONJ
acarelar-2670	21	12	property	property	NOUN
acarelar-2670	21	13	to	to	PART
acarelar-2670	21	14	support	support	VERB
acarelar-2670	21	15	the	the	DET
acarelar-2670	21	16	government	government	NOUN
acarelar-2670	21	17	which	which	PRON
acarelar-2670	21	18	is	be	AUX
acarelar-2670	21	19	exacted	exact	VERB
acarelar-2670	21	20	by	by	ADP
acarelar-2670	21	21	a	a	DET
acarelar-2670	21	22	legislative	legislative	ADJ
acarelar-2670	21	23	authority.8	authority.8	NOUN
acarelar-2670	21	24	it	it	PRON
acarelar-2670	21	25	is	be	AUX
acarelar-2670	21	26	a	a	DET
acarelar-2670	21	27	compulsory	compulsory	ADJ
acarelar-2670	21	28	monetary	monetary	ADJ
acarelar-2670	21	29	charge	charge	NOUN
acarelar-2670	21	30	imposed	impose	VERB
acarelar-2670	21	31	by	by	ADP
acarelar-2670	21	32	the	the	DET
acarelar-2670	21	33	government	government	NOUN
acarelar-2670	21	34	on	on	ADP
acarelar-2670	21	35	persons	person	NOUN
acarelar-2670	21	36	,	,	PUNCT
acarelar-2670	21	37	entities	entity	NOUN
acarelar-2670	21	38	,	,	PUNCT
acarelar-2670	21	39	transactions	transaction	NOUN
acarelar-2670	21	40	or	or	CCONJ
acarelar-2670	21	41	property	property	NOUN
acarelar-2670	21	42	to	to	PART
acarelar-2670	21	43	yield	yield	VERB
acarelar-2670	21	44	public	public	ADJ
acarelar-2670	21	45	revenue9	revenue9	NOUN
acarelar-2670	21	46	.	.	PUNCT
acarelar-2670	22	1	in	in	ADP
acarelar-2670	22	2	mathews	mathews	PROPN
acarelar-2670	22	3	v	v	ADP
acarelar-2670	22	4	chicory	chicory	NOUN
acarelar-2670	22	5	marketing	marketing	NOUN
acarelar-2670	22	6	board,10	board,10	NOUN
acarelar-2670	22	7	it	it	PRON
acarelar-2670	22	8	is	be	AUX
acarelar-2670	22	9	a	a	DET
acarelar-2670	22	10	compulsory	compulsory	ADJ
acarelar-2670	22	11	exaction	exaction	NOUN
acarelar-2670	22	12	of	of	ADP
acarelar-2670	22	13	money	money	NOUN
acarelar-2670	22	14	by	by	ADP
acarelar-2670	22	15	a	a	DET
acarelar-2670	22	16	public	public	ADJ
acarelar-2670	22	17	authority	authority	NOUN
acarelar-2670	22	18	for	for	ADP
acarelar-2670	22	19	public	public	ADJ
acarelar-2670	22	20	purposes	purpose	NOUN
acarelar-2670	22	21	or	or	CCONJ
acarelar-2670	22	22	the	the	DET
acarelar-2670	22	23	raising	raising	NOUN
acarelar-2670	22	24	of	of	ADP
acarelar-2670	22	25	money	money	NOUN
acarelar-2670	22	26	for	for	ADP
acarelar-2670	22	27	the	the	DET
acarelar-2670	22	28	purpose	purpose	NOUN
acarelar-2670	22	29	of	of	ADP
acarelar-2670	22	30	government	government	NOUN
acarelar-2670	22	31	by	by	ADP
acarelar-2670	22	32	means	mean	NOUN
acarelar-2670	22	33	of	of	ADP
acarelar-2670	22	34	contribution	contribution	NOUN
acarelar-2670	22	35	from	from	ADP
acarelar-2670	22	36	individual	individual	ADJ
acarelar-2670	22	37	persons	person	NOUN
acarelar-2670	22	38	.	.	PUNCT
acarelar-2670	23	1	it	it	PRON
acarelar-2670	23	2	is	be	AUX
acarelar-2670	23	3	a	a	DET
acarelar-2670	23	4	demand	demand	NOUN
acarelar-2670	23	5	made	make	VERB
acarelar-2670	23	6	by	by	ADP
acarelar-2670	23	7	government	government	NOUN
acarelar-2670	23	8	of	of	ADP
acarelar-2670	23	9	a	a	DET
acarelar-2670	23	10	country	country	NOUN
acarelar-2670	23	11	for	for	ADP
acarelar-2670	23	12	a	a	DET
acarelar-2670	23	13	compulsory	compulsory	ADJ
acarelar-2670	23	14	payment	payment	NOUN
acarelar-2670	23	15	of	of	ADP
acarelar-2670	23	16	money	money	NOUN
acarelar-2670	23	17	by	by	ADP
acarelar-2670	23	18	the	the	DET
acarelar-2670	23	19	citizens	citizen	NOUN
acarelar-2670	23	20	of	of	ADP
acarelar-2670	23	21	the	the	DET
acarelar-2670	23	22	country.11	country.11	NOUN
acarelar-2670	23	23	whenever	whenever	SCONJ
acarelar-2670	23	24	issues	issue	NOUN
acarelar-2670	23	25	come	come	VERB
acarelar-2670	23	26	up	up	ADP
acarelar-2670	23	27	requiring	require	VERB
acarelar-2670	23	28	a	a	DET
acarelar-2670	23	29	determination	determination	NOUN
acarelar-2670	23	30	of	of	ADP
acarelar-2670	23	31	whether	whether	SCONJ
acarelar-2670	23	32	a	a	DET
acarelar-2670	23	33	person	person	NOUN
acarelar-2670	23	34	either	either	CCONJ
acarelar-2670	23	35	natural	natural	ADJ
acarelar-2670	23	36	or	or	CCONJ
acarelar-2670	23	37	artificial	artificial	ADJ
acarelar-2670	23	38	is	be	AUX
acarelar-2670	23	39	liable	liable	ADJ
acarelar-2670	23	40	to	to	PART
acarelar-2670	23	41	pay	pay	VERB
acarelar-2670	23	42	taxes	taxis	NOUN
acarelar-2670	23	43	,	,	PUNCT
acarelar-2670	23	44	the	the	DET
acarelar-2670	23	45	court	court	NOUN
acarelar-2670	23	46	is	be	AUX
acarelar-2670	23	47	duty	duty	NOUN
acarelar-2670	23	48	bound	bind	VERB
acarelar-2670	23	49	to	to	PART
acarelar-2670	23	50	explore	explore	VERB
acarelar-2670	23	51	the	the	DET
acarelar-2670	23	52	relevant	relevant	ADJ
acarelar-2670	23	53	tax	tax	NOUN
acarelar-2670	23	54	legislations	legislation	NOUN
acarelar-2670	23	55	and	and	CCONJ
acarelar-2670	23	56	apply	apply	VERB
acarelar-2670	23	57	them	they	PRON
acarelar-2670	23	58	accordingly.12	accordingly.12	NOUN
acarelar-2670	23	59	it	it	PRON
acarelar-2670	23	60	*	*	PUNCT
acarelar-2670	23	61	by	by	ADP
acarelar-2670	23	62	kachidobelu	kachidobelu	PROPN
acarelar-2670	23	63	john	john	PROPN
acarelar-2670	23	64	bielu	bielu	PROPN
acarelar-2670	23	65	,	,	PUNCT
acarelar-2670	23	66	llb	llb	PROPN
acarelar-2670	23	67	,	,	PUNCT
acarelar-2670	23	68	llm	llm	PROPN
acarelar-2670	23	69	,	,	PUNCT
acarelar-2670	23	70	phd	phd	NOUN
acarelar-2670	23	71	,	,	PUNCT
acarelar-2670	23	72	bl	bl	PROPN
acarelar-2670	23	73	,	,	PUNCT
acarelar-2670	23	74	lecturer	lecturer	NOUN
acarelar-2670	23	75	,	,	PUNCT
acarelar-2670	23	76	faculty	faculty	NOUN
acarelar-2670	23	77	of	of	ADP
acarelar-2670	23	78	law	law	NOUN
acarelar-2670	23	79	,	,	PUNCT
acarelar-2670	23	80	nnamdi	nnamdi	PROPN
acarelar-2670	23	81	azikiwe	azikiwe	PROPN
acarelar-2670	23	82	university	university	NOUN
acarelar-2670	23	83	awka	awka	NOUN
acarelar-2670	23	84	,	,	PUNCT
acarelar-2670	23	85	anambra	anambra	PROPN
acarelar-2670	23	86	state	state	PROPN
acarelar-2670	23	87	,	,	PUNCT
acarelar-2670	23	88	nigeria	nigeria	PROPN
acarelar-2670	23	89	.	.	PUNCT
acarelar-2670	24	1	tel	tel	ADP
acarelar-2670	24	2	:	:	PUNCT
acarelar-2670	24	3	+2348037443753	+2348037443753	NUM
acarelar-2670	24	4	.	.	PUNCT
acarelar-2670	25	1	e	e	X
acarelar-2670	25	2	-	-	NOUN
acarelar-2670	25	3	mail	mail	NOUN
acarelar-2670	25	4	:	:	PUNCT
acarelar-2670	25	5	kachbielu@gmail.com	kachbielu@gmail.com	X
acarelar-2670	25	6	;	;	PUNCT
acarelar-2670	25	7	kj.bielu@unizik.edu.ng	kj.bielu@unizik.edu.ng	PROPN
acarelar-2670	25	8	1	1	NUM
acarelar-2670	25	9	mc	mc	PROPN
acarelar-2670	25	10	ogwezzy	ogwezzy	PROPN
acarelar-2670	25	11	.	.	PUNCT
acarelar-2670	26	1	definition	definition	NOUN
acarelar-2670	26	2	,	,	PUNCT
acarelar-2670	26	3	history	history	NOUN
acarelar-2670	26	4	and	and	CCONJ
acarelar-2670	26	5	sources	source	NOUN
acarelar-2670	26	6	of	of	ADP
acarelar-2670	26	7	nigerian	nigerian	ADJ
acarelar-2670	26	8	oil	oil	NOUN
acarelar-2670	26	9	and	and	CCONJ
acarelar-2670	26	10	gas	gas	NOUN
acarelar-2670	26	11	law	law	NOUN
acarelar-2670	26	12	on	on	ADP
acarelar-2670	26	13	oil	oil	NOUN
acarelar-2670	26	14	and	and	CCONJ
acarelar-2670	26	15	gas	gas	NOUN
acarelar-2670	26	16	exploration	exploration	NOUN
acarelar-2670	26	17	and	and	CCONJ
acarelar-2670	26	18	production	production	NOUN
acarelar-2670	26	19	in	in	ADP
acarelar-2670	26	20	nigeria	nigeria	PROPN
acarelar-2670	26	21	,	,	PUNCT
acarelar-2670	26	22	mc	mc	PROPN
acarelar-2670	26	23	ogwezzy	ogwezzy	PROPN
acarelar-2670	26	24	(	(	PUNCT
acarelar-2670	26	25	edited	edit	VERB
acarelar-2670	26	26	)	)	PUNCT
acarelar-2670	26	27	(	(	PUNCT
acarelar-2670	26	28	ikeja	ikeja	PROPN
acarelar-2670	26	29	;	;	PUNCT
acarelar-2670	26	30	princeton	princeton	PROPN
acarelar-2670	26	31	&	&	CCONJ
acarelar-2670	26	32	associates	associates	PROPN
acarelar-2670	26	33	publishing	publishing	PROPN
acarelar-2670	26	34	co.	co.	PROPN
acarelar-2670	26	35	ltd	ltd	PROPN
acarelar-2670	26	36	,	,	PUNCT
acarelar-2670	26	37	2020	2020	NUM
acarelar-2670	26	38	)	)	PUNCT
acarelar-2670	26	39	17	17	NUM
acarelar-2670	26	40	2	2	NUM
acarelar-2670	26	41	f	f	NOUN
acarelar-2670	26	42	olanrewaju	olanrewaju	PUNCT
acarelar-2670	26	43	;	;	PUNCT
acarelar-2670	26	44	the	the	DET
acarelar-2670	26	45	laws	law	NOUN
acarelar-2670	26	46	of	of	ADP
acarelar-2670	26	47	oil	oil	NOUN
acarelar-2670	26	48	pollution	pollution	NOUN
acarelar-2670	26	49	and	and	CCONJ
acarelar-2670	26	50	environmental	environmental	ADJ
acarelar-2670	26	51	restoration	restoration	NOUN
acarelar-2670	26	52	:	:	PUNCT
acarelar-2670	26	53	a	a	DET
acarelar-2670	26	54	comparative	comparative	ADJ
acarelar-2670	26	55	review	review	NOUN
acarelar-2670	26	56	(	(	PUNCT
acarelar-2670	26	57	nigeria	nigeria	PRON
acarelar-2670	26	58	:	:	PUNCT
acarelar-2670	26	59	olade	olade	NOUN
acarelar-2670	26	60	publishers	publisher	NOUN
acarelar-2670	26	61	:	:	PUNCT
acarelar-2670	26	62	2010	2010	NUM
acarelar-2670	26	63	)	)	PUNCT
acarelar-2670	26	64	153	153	NUM
acarelar-2670	26	65	3	3	NUM
acarelar-2670	26	66	the	the	DET
acarelar-2670	26	67	petroleum	petroleum	NOUN
acarelar-2670	26	68	ordinance	ordinance	NOUN
acarelar-2670	26	69	1889	1889	NUM
acarelar-2670	26	70	,	,	PUNCT
acarelar-2670	26	71	mineral	mineral	NOUN
acarelar-2670	26	72	regulation	regulation	NOUN
acarelar-2670	26	73	(	(	PUNCT
acarelar-2670	26	74	oil	oil	NOUN
acarelar-2670	26	75	)	)	PUNCT
acarelar-2670	26	76	ordinance	ordinance	NOUN
acarelar-2670	26	77	,	,	PUNCT
acarelar-2670	26	78	1907	1907	NUM
acarelar-2670	26	79	,	,	PUNCT
acarelar-2670	26	80	land	land	NOUN
acarelar-2670	26	81	and	and	CCONJ
acarelar-2670	26	82	native	native	ADJ
acarelar-2670	26	83	rights	right	NOUN
acarelar-2670	26	84	proclamation	proclamation	NOUN
acarelar-2670	26	85	of	of	ADP
acarelar-2670	26	86	19010	19010	NUM
acarelar-2670	26	87	,	,	PUNCT
acarelar-2670	26	88	the	the	DET
acarelar-2670	26	89	mineral	mineral	NOUN
acarelar-2670	26	90	oils	oil	NOUN
acarelar-2670	26	91	ordinance	ordinance	NOUN
acarelar-2670	26	92	of	of	ADP
acarelar-2670	26	93	194	194	NUM
acarelar-2670	26	94	,	,	PUNCT
acarelar-2670	26	95	the	the	DET
acarelar-2670	26	96	mineral	mineral	NOUN
acarelar-2670	26	97	ordinance	ordinance	NOUN
acarelar-2670	26	98	1946	1946	NUM
acarelar-2670	26	99	,	,	PUNCT
acarelar-2670	26	100	mineral	mineral	NOUN
acarelar-2670	26	101	oil	oil	NOUN
acarelar-2670	26	102	amendment	amendment	PROPN
acarelar-2670	26	103	act	act	PROPN
acarelar-2670	26	104	,	,	PUNCT
acarelar-2670	26	105	1950	1950	NUM
acarelar-2670	26	106	and	and	CCONJ
acarelar-2670	26	107	oil	oil	NOUN
acarelar-2670	26	108	amendment	amendment	NOUN
acarelar-2670	26	109	ordinance	ordinance	NOUN
acarelar-2670	26	110	,	,	PUNCT
acarelar-2670	26	111	1958	1958	NUM
acarelar-2670	26	112	4	4	NUM
acarelar-2670	26	113	petroleum	petroleum	NOUN
acarelar-2670	26	114	act	act	NOUN
acarelar-2670	26	115	1969	1969	NUM
acarelar-2670	26	116	,	,	PUNCT
acarelar-2670	26	117	cap10	cap10	PROPN
acarelar-2670	26	118	lfn	lfn	PROPN
acarelar-2670	26	119	2004	2004	NUM
acarelar-2670	26	120	,	,	PUNCT
acarelar-2670	26	121	now	now	ADV
acarelar-2670	26	122	repealed	repeal	VERB
acarelar-2670	26	123	by	by	ADP
acarelar-2670	26	124	petroleum	petroleum	NOUN
acarelar-2670	26	125	industry	industry	NOUN
acarelar-2670	26	126	act	act	NOUN
acarelar-2670	26	127	,	,	PUNCT
acarelar-2670	26	128	2021	2021	NUM
acarelar-2670	26	129	.	.	PUNCT
acarelar-2670	27	1	5	5	NUM
acarelar-2670	27	2	petroleum	petroleum	NOUN
acarelar-2670	27	3	industry	industry	NOUN
acarelar-2670	27	4	act	act	NOUN
acarelar-2670	27	5	(	(	PUNCT
acarelar-2670	27	6	pia	pia	PROPN
acarelar-2670	27	7	)	)	PUNCT
acarelar-2670	27	8	,	,	PUNCT
acarelar-2670	27	9	2021	2021	NUM
acarelar-2670	27	10	,	,	PUNCT
acarelar-2670	27	11	chapter	chapter	NOUN
acarelar-2670	27	12	4	4	NUM
acarelar-2670	27	13	,	,	PUNCT
acarelar-2670	27	14	parts	part	NOUN
acarelar-2670	27	15	i	i	PROPN
acarelar-2670	27	16	,	,	PUNCT
acarelar-2670	27	17	ii	ii	PROPN
acarelar-2670	27	18	,	,	PUNCT
acarelar-2670	27	19	iii	iii	PROPN
acarelar-2670	27	20	,	,	PUNCT
acarelar-2670	27	21	iv	iv	NUM
acarelar-2670	27	22	,	,	PUNCT
acarelar-2670	27	23	v	v	NOUN
acarelar-2670	27	24	,	,	PUNCT
acarelar-2670	27	25	vi	vi	PROPN
acarelar-2670	27	26	,	,	PUNCT
acarelar-2670	27	27	ss258	ss258	PROPN
acarelar-2670	27	28	-	-	PUNCT
acarelar-2670	27	29	276	276	NUM
acarelar-2670	27	30	6	6	NUM
acarelar-2670	27	31	cap	cap	NOUN
acarelar-2670	27	32	p13	p13	NOUN
acarelar-2670	27	33	.	.	PUNCT
acarelar-2670	28	1	lfn	lfn	PROPN
acarelar-2670	28	2	2004	2004	NUM
acarelar-2670	28	3	7	7	NUM
acarelar-2670	28	4	b	b	PROPN
acarelar-2670	28	5	a	a	DET
acarelar-2670	28	6	garner	garner	NOUN
acarelar-2670	28	7	(	(	PUNCT
acarelar-2670	28	8	ed	ed	NOUN
acarelar-2670	28	9	)	)	PUNCT
acarelar-2670	28	10	black	black	NOUN
acarelar-2670	28	11	’s	’s	PART
acarelar-2670	28	12	law	law	PROPN
acarelar-2670	28	13	dictionary	dictionary	PROPN
acarelar-2670	28	14	,	,	PUNCT
acarelar-2670	28	15	10th	10th	ADJ
acarelar-2670	28	16	ed	ed	NOUN
acarelar-2670	28	17	;	;	PUNCT
acarelar-2670	28	18	(	(	PUNCT
acarelar-2670	28	19	usa	usa	PROPN
acarelar-2670	28	20	,	,	PUNCT
acarelar-2670	28	21	thomson	thomson	PROPN
acarelar-2670	28	22	reuters	reuters	PROPN
acarelar-2670	28	23	st	st	PROPN
acarelar-2670	28	24	paul	paul	PROPN
acarelar-2670	28	25	mn	mn	PROPN
acarelar-2670	28	26	,	,	PUNCT
acarelar-2670	28	27	2014	2014	NUM
acarelar-2670	28	28	)	)	PUNCT
acarelar-2670	28	29	1688	1688	NUM
acarelar-2670	28	30	8	8	NUM
acarelar-2670	28	31	i	i	PRON
acarelar-2670	28	32	a	a	DET
acarelar-2670	28	33	ayua	ayua	NOUN
acarelar-2670	28	34	,	,	PUNCT
acarelar-2670	28	35	nigerian	nigerian	ADJ
acarelar-2670	28	36	tax	tax	NOUN
acarelar-2670	28	37	law	law	NOUN
acarelar-2670	28	38	(	(	PUNCT
acarelar-2670	28	39	ibadan	ibadan	PROPN
acarelar-2670	28	40	:	:	PUNCT
acarelar-2670	28	41	spectrum	spectrum	NOUN
acarelar-2670	28	42	law	law	NOUN
acarelar-2670	28	43	publishing	publishing	NOUN
acarelar-2670	28	44	,	,	PUNCT
acarelar-2670	28	45	1996	1996	NUM
acarelar-2670	28	46	)	)	PUNCT
acarelar-2670	28	47	9	9	NUM
acarelar-2670	28	48	9	9	NUM
acarelar-2670	28	49	ba	ba	NOUN
acarelar-2670	28	50	garner	garner	NOUN
acarelar-2670	28	51	(	(	PUNCT
acarelar-2670	28	52	ed	ed	NOUN
acarelar-2670	28	53	)	)	PUNCT
acarelar-2670	28	54	black	black	NOUN
acarelar-2670	28	55	’s	’s	PART
acarelar-2670	28	56	law	law	PROPN
acarelar-2670	28	57	dictionary	dictionary	NOUN
acarelar-2670	28	58	,	,	PUNCT
acarelar-2670	28	59	op.cit	op.cit	PROPN
acarelar-2670	28	60	.	.	PROPN
acarelar-2670	28	61	10	10	NUM
acarelar-2670	28	62	(	(	PUNCT
acarelar-2670	28	63	1938	1938	NUM
acarelar-2670	28	64	)	)	PUNCT
acarelar-2670	28	65	60	60	NUM
acarelar-2670	28	66	clr	clr	VERB
acarelar-2670	28	67	263	263	NUM
acarelar-2670	28	68	at	at	ADP
acarelar-2670	28	69	276	276	NUM
acarelar-2670	28	70	11	11	NUM
acarelar-2670	28	71	cs	cs	PROPN
acarelar-2670	28	72	ola	ola	PROPN
acarelar-2670	28	73	,	,	PUNCT
acarelar-2670	28	74	nigerian	nigerian	ADJ
acarelar-2670	28	75	income	income	NOUN
acarelar-2670	28	76	tax	tax	NOUN
acarelar-2670	28	77	law	law	NOUN
acarelar-2670	28	78	and	and	CCONJ
acarelar-2670	28	79	practice	practice	NOUN
acarelar-2670	28	80	(	(	PUNCT
acarelar-2670	28	81	ibadan	ibadan	PROPN
acarelar-2670	28	82	,	,	PUNCT
acarelar-2670	28	83	macmillian	macmillian	ADJ
acarelar-2670	28	84	pub	pub	NOUN
acarelar-2670	28	85	,	,	PUNCT
acarelar-2670	28	86	1983)13	1983)13	NUM
acarelar-2670	28	87	.	.	NOUN
acarelar-2670	28	88	12	12	NUM
acarelar-2670	28	89	best	good	ADJ
acarelar-2670	28	90	children	child	NOUN
acarelar-2670	28	91	int’l	int’l	NUM
acarelar-2670	28	92	schools	school	NOUN
acarelar-2670	28	93	v	v	ADP
acarelar-2670	28	94	firs	fir	NOUN
acarelar-2670	28	95	(	(	PUNCT
acarelar-2670	28	96	2019	2019	NUM
acarelar-2670	28	97	)	)	PUNCT
acarelar-2670	28	98	40	40	NUM
acarelar-2670	28	99	tlrn	tlrn	NOUN
acarelar-2670	28	100	33	33	NUM
acarelar-2670	28	101	bielu	bielu	NOUN
acarelar-2670	28	102	:	:	PUNCT
acarelar-2670	28	103	legal	legal	ADJ
acarelar-2670	28	104	framework	framework	NOUN
acarelar-2670	28	105	for	for	ADP
acarelar-2670	28	106	petroleum	petroleum	NOUN
acarelar-2670	28	107	administration	administration	NOUN
acarelar-2670	28	108	and	and	CCONJ
acarelar-2670	28	109	taxation	taxation	NOUN
acarelar-2670	28	110	in	in	ADP
acarelar-2670	28	111	nigeria	nigeria	PROPN
acarelar-2670	28	112	:	:	PUNCT
acarelar-2670	28	113	a	a	DET
acarelar-2670	28	114	legal	legal	ADJ
acarelar-2670	28	115	appraisal	appraisal	NOUN
acarelar-2670	28	116	of	of	ADP
acarelar-2670	28	117	conflicting	conflicting	ADJ
acarelar-2670	28	118	legislations	legislation	NOUN
acarelar-2670	28	119	71	71	NUM
acarelar-2670	29	1	|	|	ADV
acarelar-2670	29	2	p	p	NOUN
acarelar-2670	29	3	a	a	DET
acarelar-2670	29	4	g	g	NOUN
acarelar-2670	29	5	e	e	NOUN
acarelar-2670	29	6	is	be	AUX
acarelar-2670	29	7	certain	certain	ADJ
acarelar-2670	29	8	and	and	CCONJ
acarelar-2670	29	9	well	well	ADV
acarelar-2670	29	10	settled	settle	VERB
acarelar-2670	29	11	in	in	ADP
acarelar-2670	29	12	our	our	PRON
acarelar-2670	29	13	jurisprudence	jurisprudence	NOUN
acarelar-2670	29	14	that	that	SCONJ
acarelar-2670	29	15	taxation	taxation	NOUN
acarelar-2670	29	16	issues	issue	NOUN
acarelar-2670	29	17	are	be	AUX
acarelar-2670	29	18	not	not	PART
acarelar-2670	29	19	on	on	ADP
acarelar-2670	29	20	all	all	DET
acarelar-2670	29	21	comers	comer	NOUN
acarelar-2670	29	22	’	'	PUNCT
acarelar-2670	29	23	affairs	affair	NOUN
acarelar-2670	29	24	or	or	CCONJ
acarelar-2670	29	25	an	an	DET
acarelar-2670	29	26	arbitrary	arbitrary	ADJ
acarelar-2670	29	27	issue	issue	NOUN
acarelar-2670	29	28	.	.	PUNCT
acarelar-2670	30	1	no	no	DET
acarelar-2670	30	2	tax	tax	NOUN
acarelar-2670	30	3	can	can	AUX
acarelar-2670	30	4	be	be	AUX
acarelar-2670	30	5	imposed	impose	VERB
acarelar-2670	30	6	on	on	ADP
acarelar-2670	30	7	the	the	DET
acarelar-2670	30	8	subject	subject	NOUN
acarelar-2670	30	9	without	without	ADP
acarelar-2670	30	10	the	the	DET
acarelar-2670	30	11	word	word	NOUN
acarelar-2670	30	12	in	in	ADP
acarelar-2670	30	13	an	an	DET
acarelar-2670	30	14	act	act	NOUN
acarelar-2670	30	15	of	of	ADP
acarelar-2670	30	16	parliament	parliament	NOUN
acarelar-2670	30	17	clearly	clearly	ADV
acarelar-2670	30	18	showing	show	VERB
acarelar-2670	30	19	an	an	DET
acarelar-2670	30	20	intention	intention	NOUN
acarelar-2670	30	21	to	to	PART
acarelar-2670	30	22	lay	lay	VERB
acarelar-2670	30	23	a	a	DET
acarelar-2670	30	24	burden	burden	NOUN
acarelar-2670	30	25	on	on	ADP
acarelar-2670	30	26	the	the	DET
acarelar-2670	30	27	subjects.13	subjects.13	PROPN
acarelar-2670	30	28	agbonika14	agbonika14	PROPN
acarelar-2670	30	29	stated	state	VERB
acarelar-2670	30	30	that	that	SCONJ
acarelar-2670	30	31	for	for	SCONJ
acarelar-2670	30	32	there	there	PRON
acarelar-2670	30	33	to	to	PART
acarelar-2670	30	34	be	be	AUX
acarelar-2670	30	35	command	command	NOUN
acarelar-2670	30	36	for	for	ADP
acarelar-2670	30	37	the	the	DET
acarelar-2670	30	38	payment	payment	NOUN
acarelar-2670	30	39	of	of	ADP
acarelar-2670	30	40	tax	tax	NOUN
acarelar-2670	30	41	,	,	PUNCT
acarelar-2670	30	42	the	the	DET
acarelar-2670	30	43	following	follow	VERB
acarelar-2670	30	44	features	feature	NOUN
acarelar-2670	30	45	or	or	CCONJ
acarelar-2670	30	46	characteristics	characteristic	NOUN
acarelar-2670	30	47	must	must	AUX
acarelar-2670	30	48	be	be	AUX
acarelar-2670	30	49	visible	visible	ADJ
acarelar-2670	30	50	;	;	PUNCT
acarelar-2670	30	51	i.	i.	NOUN
acarelar-2670	30	52	it	it	PRON
acarelar-2670	30	53	must	must	AUX
acarelar-2670	30	54	be	be	AUX
acarelar-2670	30	55	compulsory	compulsory	ADJ
acarelar-2670	30	56	levy	levy	NOUN
acarelar-2670	30	57	ii	ii	NOUN
acarelar-2670	30	58	.	.	PUNCT
acarelar-2670	31	1	there	there	PRON
acarelar-2670	31	2	must	must	AUX
acarelar-2670	31	3	be	be	AUX
acarelar-2670	31	4	a	a	DET
acarelar-2670	31	5	legislation	legislation	NOUN
acarelar-2670	31	6	backing	back	VERB
acarelar-2670	31	7	the	the	DET
acarelar-2670	31	8	demand	demand	NOUN
acarelar-2670	31	9	for	for	ADP
acarelar-2670	31	10	such	such	ADJ
acarelar-2670	31	11	payment	payment	NOUN
acarelar-2670	31	12	.	.	PUNCT
acarelar-2670	32	1	iii	iii	X
acarelar-2670	32	2	.	.	PUNCT
acarelar-2670	33	1	the	the	DET
acarelar-2670	33	2	levy	levy	NOUN
acarelar-2670	33	3	must	must	AUX
acarelar-2670	33	4	be	be	AUX
acarelar-2670	33	5	certain	certain	ADJ
acarelar-2670	33	6	and	and	CCONJ
acarelar-2670	33	7	show	show	VERB
acarelar-2670	33	8	a	a	DET
acarelar-2670	33	9	basis	basis	NOUN
acarelar-2670	33	10	for	for	ADP
acarelar-2670	33	11	calculating	calculate	VERB
acarelar-2670	33	12	the	the	DET
acarelar-2670	33	13	payment	payment	NOUN
acarelar-2670	33	14	.	.	PUNCT
acarelar-2670	34	1	iv	iv	X
acarelar-2670	34	2	.	.	PUNCT
acarelar-2670	34	3	payment	payment	NOUN
acarelar-2670	34	4	must	must	AUX
acarelar-2670	34	5	be	be	AUX
acarelar-2670	34	6	for	for	ADP
acarelar-2670	34	7	a	a	DET
acarelar-2670	34	8	public	public	ADJ
acarelar-2670	34	9	authority	authority	NOUN
acarelar-2670	34	10	with	with	ADP
acarelar-2670	34	11	tax	tax	NOUN
acarelar-2670	34	12	jurisdiction	jurisdiction	NOUN
acarelar-2670	34	13	known	know	VERB
acarelar-2670	34	14	as	as	ADP
acarelar-2670	34	15	the	the	DET
acarelar-2670	34	16	relevant	relevant	ADJ
acarelar-2670	34	17	tax	tax	NOUN
acarelar-2670	34	18	authority	authority	NOUN
acarelar-2670	34	19	.	.	PUNCT
acarelar-2670	35	1	v.	v.	ADP
acarelar-2670	35	2	payment	payment	NOUN
acarelar-2670	35	3	must	must	AUX
acarelar-2670	35	4	be	be	AUX
acarelar-2670	35	5	for	for	ADP
acarelar-2670	35	6	the	the	DET
acarelar-2670	35	7	common	common	ADJ
acarelar-2670	35	8	good	good	NOUN
acarelar-2670	35	9	of	of	ADP
acarelar-2670	35	10	all	all	PRON
acarelar-2670	35	11	and	and	CCONJ
acarelar-2670	35	12	not	not	PART
acarelar-2670	35	13	for	for	ADP
acarelar-2670	35	14	any	any	DET
acarelar-2670	35	15	individual	individual	ADJ
acarelar-2670	35	16	use	use	NOUN
acarelar-2670	35	17	.	.	PUNCT
acarelar-2670	36	1	vi	vi	X
acarelar-2670	36	2	.	.	X
acarelar-2670	37	1	there	there	PRON
acarelar-2670	37	2	must	must	AUX
acarelar-2670	37	3	be	be	AUX
acarelar-2670	37	4	penalties	penalty	NOUN
acarelar-2670	37	5	for	for	ADP
acarelar-2670	37	6	non	non	ADJ
acarelar-2670	37	7	-	-	NOUN
acarelar-2670	37	8	compliance	compliance	NOUN
acarelar-2670	37	9	with	with	ADP
acarelar-2670	37	10	the	the	DET
acarelar-2670	37	11	law	law	NOUN
acarelar-2670	38	1	vii	vii	PROPN
acarelar-2670	38	2	.	.	PUNCT
acarelar-2670	38	3	payment	payment	NOUN
acarelar-2670	38	4	could	could	AUX
acarelar-2670	38	5	be	be	AUX
acarelar-2670	38	6	in	in	ADP
acarelar-2670	38	7	money	money	NOUN
acarelar-2670	38	8	or	or	CCONJ
acarelar-2670	38	9	money	money	NOUN
acarelar-2670	38	10	’s	’s	PART
acarelar-2670	38	11	worth	worth	ADJ
acarelar-2670	38	12	such	such	ADJ
acarelar-2670	38	13	as	as	ADP
acarelar-2670	38	14	goods	good	NOUN
acarelar-2670	38	15	or	or	CCONJ
acarelar-2670	38	16	free	free	ADJ
acarelar-2670	38	17	labour	labour	NOUN
acarelar-2670	38	18	.	.	PUNCT
acarelar-2670	39	1	petroleum	petroleum	NOUN
acarelar-2670	39	2	petroleum	petroleum	NOUN
acarelar-2670	39	3	means	mean	VERB
acarelar-2670	39	4	hydrocarbons	hydrocarbon	NOUN
acarelar-2670	39	5	and	and	CCONJ
acarelar-2670	39	6	associated	associate	VERB
acarelar-2670	39	7	substance	substance	NOUN
acarelar-2670	39	8	as	as	SCONJ
acarelar-2670	39	9	exist	exist	VERB
acarelar-2670	39	10	in	in	ADP
acarelar-2670	39	11	its	its	PRON
acarelar-2670	39	12	natural	natural	ADJ
acarelar-2670	39	13	state	state	NOUN
acarelar-2670	39	14	in	in	ADP
acarelar-2670	39	15	strata	strata	NOUN
acarelar-2670	39	16	and	and	CCONJ
acarelar-2670	39	17	includes	include	VERB
acarelar-2670	39	18	crude	crude	NOUN
acarelar-2670	39	19	and	and	CCONJ
acarelar-2670	39	20	includes	include	VERB
acarelar-2670	39	21	crude	crude	ADJ
acarelar-2670	39	22	oil	oil	NOUN
acarelar-2670	39	23	,	,	PUNCT
acarelar-2670	39	24	natural	natural	ADJ
acarelar-2670	39	25	gas	gas	NOUN
acarelar-2670	39	26	,	,	PUNCT
acarelar-2670	39	27	condensate	condensate	NOUN
acarelar-2670	39	28	and	and	CCONJ
acarelar-2670	39	29	mixture	mixture	NOUN
acarelar-2670	39	30	of	of	ADP
acarelar-2670	39	31	any	any	PRON
acarelar-2670	39	32	of	of	ADP
acarelar-2670	39	33	them	they	PRON
acarelar-2670	39	34	but	but	CCONJ
acarelar-2670	39	35	does	do	AUX
acarelar-2670	39	36	not	not	PART
acarelar-2670	39	37	include	include	VERB
acarelar-2670	39	38	bitumen	bituman	NOUN
acarelar-2670	39	39	and	and	CCONJ
acarelar-2670	39	40	coal.15	coal.15	PROPN
acarelar-2670	39	41	crude	crude	ADJ
acarelar-2670	39	42	oil16	oil16	NOUN
acarelar-2670	39	43	is	be	AUX
acarelar-2670	39	44	the	the	DET
acarelar-2670	39	45	petroleum	petroleum	NOUN
acarelar-2670	39	46	which	which	PRON
acarelar-2670	39	47	is	be	AUX
acarelar-2670	39	48	in	in	ADP
acarelar-2670	39	49	liquid	liquid	ADJ
acarelar-2670	39	50	conditions	condition	NOUN
acarelar-2670	39	51	upon	upon	SCONJ
acarelar-2670	39	52	production	production	NOUN
acarelar-2670	39	53	from	from	ADP
acarelar-2670	39	54	a	a	DET
acarelar-2670	39	55	reservoir	reservoir	NOUN
acarelar-2670	39	56	either	either	CCONJ
acarelar-2670	39	57	in	in	ADP
acarelar-2670	39	58	its	its	PRON
acarelar-2670	39	59	natural	natural	ADJ
acarelar-2670	39	60	state	state	NOUN
acarelar-2670	39	61	or	or	CCONJ
acarelar-2670	39	62	after	after	ADP
acarelar-2670	39	63	the	the	DET
acarelar-2670	39	64	extraction	extraction	NOUN
acarelar-2670	39	65	of	of	ADP
acarelar-2670	39	66	water	water	NOUN
acarelar-2670	39	67	,	,	PUNCT
acarelar-2670	39	68	sand	sand	NOUN
acarelar-2670	39	69	or	or	CCONJ
acarelar-2670	39	70	other	other	ADJ
acarelar-2670	39	71	foreign	foreign	ADJ
acarelar-2670	39	72	substances	substance	NOUN
acarelar-2670	39	73	from	from	ADP
acarelar-2670	39	74	it	it	PRON
acarelar-2670	39	75	,	,	PUNCT
acarelar-2670	39	76	but	but	CCONJ
acarelar-2670	39	77	before	before	SCONJ
acarelar-2670	39	78	any	any	DET
acarelar-2670	39	79	such	such	ADJ
acarelar-2670	39	80	oil	oil	NOUN
acarelar-2670	39	81	has	have	AUX
acarelar-2670	39	82	been	be	AUX
acarelar-2670	39	83	refined	refine	VERB
acarelar-2670	39	84	or	or	CCONJ
acarelar-2670	39	85	otherwise	otherwise	ADV
acarelar-2670	39	86	treated	treat	VERB
acarelar-2670	39	87	,	,	PUNCT
acarelar-2670	39	88	other	other	ADJ
acarelar-2670	39	89	than	than	ADP
acarelar-2670	39	90	foreign	foreign	ADJ
acarelar-2670	39	91	substances	substance	NOUN
acarelar-2670	39	92	from	from	ADP
acarelar-2670	39	93	it	it	PRON
acarelar-2670	39	94	,	,	PUNCT
acarelar-2670	39	95	but	but	CCONJ
acarelar-2670	39	96	before	before	SCONJ
acarelar-2670	39	97	any	any	DET
acarelar-2670	39	98	such	such	ADJ
acarelar-2670	39	99	oil	oil	NOUN
acarelar-2670	39	100	has	have	AUX
acarelar-2670	39	101	been	be	AUX
acarelar-2670	39	102	refined	refine	VERB
acarelar-2670	39	103	or	or	CCONJ
acarelar-2670	39	104	otherwise	otherwise	ADV
acarelar-2670	39	105	treated	treat	VERB
acarelar-2670	39	106	,	,	PUNCT
acarelar-2670	39	107	other	other	ADJ
acarelar-2670	39	108	than	than	ADP
acarelar-2670	39	109	oil	oil	NOUN
acarelar-2670	39	110	extracted	extract	VERB
acarelar-2670	39	111	by	by	ADP
acarelar-2670	39	112	destructive	destructive	ADJ
acarelar-2670	39	113	distillation	distillation	NOUN
acarelar-2670	39	114	from	from	ADP
acarelar-2670	39	115	coal	coal	NOUN
acarelar-2670	39	116	,	,	PUNCT
acarelar-2670	39	117	bituminous	bituminous	ADJ
acarelar-2670	39	118	shale	shale	NOUN
acarelar-2670	39	119	’s	’s	PART
acarelar-2670	39	120	or	or	CCONJ
acarelar-2670	39	121	other	other	ADJ
acarelar-2670	39	122	stratified	stratified	ADJ
acarelar-2670	39	123	deposits	deposit	NOUN
acarelar-2670	39	124	.	.	PUNCT
acarelar-2670	40	1	on	on	ADP
acarelar-2670	40	2	the	the	DET
acarelar-2670	40	3	other	other	ADJ
acarelar-2670	40	4	hand	hand	NOUN
acarelar-2670	40	5	petroleum	petroleum	NOUN
acarelar-2670	40	6	products	product	NOUN
acarelar-2670	40	7	mean	mean	VERB
acarelar-2670	40	8	materials	material	NOUN
acarelar-2670	40	9	derived	derive	VERB
acarelar-2670	40	10	from	from	ADP
acarelar-2670	40	11	crude	crude	ADJ
acarelar-2670	40	12	oil	oil	NOUN
acarelar-2670	40	13	and	and	CCONJ
acarelar-2670	40	14	natural	natural	ADJ
acarelar-2670	40	15	gas	gas	NOUN
acarelar-2670	40	16	processing	processing	NOUN
acarelar-2670	40	17	such	such	ADJ
acarelar-2670	40	18	as	as	ADP
acarelar-2670	40	19	ethane	ethane	NOUN
acarelar-2670	40	20	,	,	PUNCT
acarelar-2670	40	21	propane	propane	NOUN
acarelar-2670	40	22	,	,	PUNCT
acarelar-2670	40	23	butanes	butane	NOUN
acarelar-2670	40	24	,	,	PUNCT
acarelar-2670	40	25	pentanes	pentane	NOUN
acarelar-2670	40	26	,	,	PUNCT
acarelar-2670	40	27	liquefied	liquefy	VERB
acarelar-2670	40	28	petroleum	petroleum	NOUN
acarelar-2670	40	29	gas	gas	NOUN
acarelar-2670	40	30	,	,	PUNCT
acarelar-2670	40	31	natural	natural	ADJ
acarelar-2670	40	32	,	,	PUNCT
acarelar-2670	40	33	gas	gas	NOUN
acarelar-2670	40	34	liquids	liquid	NOUN
acarelar-2670	40	35	,	,	PUNCT
acarelar-2670	40	36	asphalts	asphalt	NOUN
acarelar-2670	40	37	,	,	PUNCT
acarelar-2670	40	38	gasoline	gasoline	NOUN
acarelar-2670	40	39	,	,	PUNCT
acarelar-2670	40	40	diesel	diesel	NOUN
acarelar-2670	40	41	,	,	PUNCT
acarelar-2670	40	42	gas	gas	NOUN
acarelar-2670	40	43	oil	oil	NOUN
acarelar-2670	40	44	,	,	PUNCT
acarelar-2670	40	45	jet	jet	NOUN
acarelar-2670	40	46	fuel	fuel	NOUN
acarelar-2670	40	47	,	,	PUNCT
acarelar-2670	40	48	transportation	transportation	NOUN
acarelar-2670	40	49	fuels	fuel	NOUN
acarelar-2670	40	50	,	,	PUNCT
acarelar-2670	40	51	fuel	fuel	NOUN
acarelar-2670	40	52	oils	oil	NOUN
acarelar-2670	40	53	for	for	ADP
acarelar-2670	40	54	heating	heating	NOUN
acarelar-2670	40	55	and	and	CCONJ
acarelar-2670	40	56	electricity	electricity	NOUN
acarelar-2670	40	57	generation	generation	NOUN
acarelar-2670	40	58	and	and	CCONJ
acarelar-2670	40	59	such	such	ADJ
acarelar-2670	40	60	other	other	ADJ
acarelar-2670	40	61	derivates	derivate	NOUN
acarelar-2670	40	62	.	.	PUNCT
acarelar-2670	41	1	hydrocarbon	hydrocarbon	NOUN
acarelar-2670	41	2	tax	tax	NOUN
acarelar-2670	41	3	the	the	DET
acarelar-2670	41	4	hydrocarbon	hydrocarbon	NOUN
acarelar-2670	41	5	tax	tax	NOUN
acarelar-2670	41	6	applies	apply	VERB
acarelar-2670	41	7	to	to	ADP
acarelar-2670	41	8	crude	crude	ADJ
acarelar-2670	41	9	oil	oil	NOUN
acarelar-2670	41	10	,	,	PUNCT
acarelar-2670	41	11	field	field	NOUN
acarelar-2670	41	12	condensates	condensate	NOUN
acarelar-2670	41	13	and	and	CCONJ
acarelar-2670	41	14	associated	associate	VERB
acarelar-2670	41	15	natural	natural	ADJ
acarelar-2670	41	16	gas	gas	NOUN
acarelar-2670	41	17	liquids	liquid	NOUN
acarelar-2670	41	18	and	and	CCONJ
acarelar-2670	41	19	is	be	AUX
acarelar-2670	41	20	subject	subject	ADJ
acarelar-2670	41	21	to	to	ADP
acarelar-2670	41	22	different	different	ADJ
acarelar-2670	41	23	licence	licence	NOUN
acarelar-2670	41	24	charges	charge	NOUN
acarelar-2670	41	25	which	which	PRON
acarelar-2670	41	26	is	be	AUX
acarelar-2670	41	27	30	30	NUM
acarelar-2670	41	28	%	%	NOUN
acarelar-2670	41	29	on	on	ADP
acarelar-2670	41	30	converted	convert	VERB
acarelar-2670	41	31	pmls	pmls	NOUN
acarelar-2670	41	32	and	and	CCONJ
acarelar-2670	41	33	ppls.17	ppls.17	NOUN
acarelar-2670	41	34	the	the	DET
acarelar-2670	41	35	expenses	expense	NOUN
acarelar-2670	41	36	must	must	AUX
acarelar-2670	41	37	be	be	AUX
acarelar-2670	41	38	wholly	wholly	ADV
acarelar-2670	41	39	,	,	PUNCT
acarelar-2670	41	40	reasonably	reasonably	ADV
acarelar-2670	41	41	,	,	PUNCT
acarelar-2670	41	42	exclusively	exclusively	ADV
acarelar-2670	41	43	and	and	CCONJ
acarelar-2670	41	44	necessarily	necessarily	ADV
acarelar-2670	41	45	incurred	incur	VERB
acarelar-2670	41	46	to	to	PART
acarelar-2670	41	47	be	be	AUX
acarelar-2670	41	48	tax	tax	NOUN
acarelar-2670	41	49	-	-	PUNCT
acarelar-2670	41	50	deductible	deductible	ADJ
acarelar-2670	41	51	.	.	PUNCT
acarelar-2670	42	1	however	however	ADV
acarelar-2670	42	2	,	,	PUNCT
acarelar-2670	42	3	a	a	DET
acarelar-2670	42	4	cost	cost	NOUN
acarelar-2670	42	5	price	price	NOUN
acarelar-2670	42	6	ratio	ratio	NOUN
acarelar-2670	42	7	limit	limit	NOUN
acarelar-2670	42	8	of	of	ADP
acarelar-2670	42	9	65	65	NUM
acarelar-2670	42	10	%	%	NOUN
acarelar-2670	42	11	of	of	ADP
acarelar-2670	42	12	gross	gross	ADJ
acarelar-2670	42	13	revenue	revenue	NOUN
acarelar-2670	42	14	is	be	AUX
acarelar-2670	42	15	imposed	impose	VERB
acarelar-2670	42	16	for	for	ADP
acarelar-2670	42	17	hydrocarbon	hydrocarbon	NOUN
acarelar-2670	42	18	tax	tax	NOUN
acarelar-2670	42	19	deduction	deduction	NOUN
acarelar-2670	42	20	purposes	purpose	NOUN
acarelar-2670	42	21	,	,	PUNCT
acarelar-2670	42	22	any	any	DET
acarelar-2670	42	23	excess	excess	ADJ
acarelar-2670	42	24	cost	cost	NOUN
acarelar-2670	42	25	incurred	incur	VERB
acarelar-2670	42	26	may	may	AUX
acarelar-2670	42	27	be	be	AUX
acarelar-2670	42	28	carried	carry	VERB
acarelar-2670	43	1	forward.18	forward.18	ADJ
acarelar-2670	43	2	host	host	NOUN
acarelar-2670	43	3	communities	community	NOUN
acarelar-2670	43	4	development	development	PROPN
acarelar-2670	43	5	trust	trust	PROPN
acarelar-2670	43	6	fund	fund	VERB
acarelar-2670	43	7	the	the	DET
acarelar-2670	43	8	operators	operator	NOUN
acarelar-2670	43	9	in	in	ADP
acarelar-2670	43	10	the	the	DET
acarelar-2670	43	11	sector	sector	NOUN
acarelar-2670	43	12	are	be	AUX
acarelar-2670	43	13	mandated	mandate	VERB
acarelar-2670	43	14	to	to	PART
acarelar-2670	43	15	incorporate	incorporate	VERB
acarelar-2670	43	16	host	host	NOUN
acarelar-2670	43	17	communities	community	NOUN
acarelar-2670	43	18	’	'	PUNCT
acarelar-2670	43	19	development	development	NOUN
acarelar-2670	43	20	trust	trust	NOUN
acarelar-2670	43	21	for	for	ADP
acarelar-2670	43	22	the	the	DET
acarelar-2670	43	23	benefit	benefit	NOUN
acarelar-2670	43	24	of	of	ADP
acarelar-2670	43	25	the	the	DET
acarelar-2670	43	26	communities	community	NOUN
acarelar-2670	43	27	for	for	ADP
acarelar-2670	43	28	which	which	PRON
acarelar-2670	43	29	the	the	DET
acarelar-2670	43	30	settlor	settlor	NOUN
acarelar-2670	43	31	is	be	AUX
acarelar-2670	43	32	responsible.19	responsible.19	VERB
acarelar-2670	43	33	the	the	DET
acarelar-2670	43	34	act	act	NOUN
acarelar-2670	43	35	by	by	ADP
acarelar-2670	43	36	this	this	DET
acarelar-2670	43	37	societal	societal	ADJ
acarelar-2670	43	38	change	change	NOUN
acarelar-2670	43	39	mandates	mandate	NOUN
acarelar-2670	43	40	that	that	PRON
acarelar-2670	43	41	a	a	DET
acarelar-2670	43	42	company	company	NOUN
acarelar-2670	43	43	which	which	PRON
acarelar-2670	43	44	secures	secure	VERB
acarelar-2670	43	45	an	an	DET
acarelar-2670	43	46	oil	oil	NOUN
acarelar-2670	43	47	prospecting	prospect	VERB
acarelar-2670	43	48	licence	licence	NOUN
acarelar-2670	43	49	or	or	CCONJ
acarelar-2670	43	50	mining	mining	NOUN
acarelar-2670	43	51	lease	lease	NOUN
acarelar-2670	43	52	or	or	CCONJ
acarelar-2670	43	53	an	an	DET
acarelar-2670	43	54	operating	operate	VERB
acarelar-2670	43	55	company	company	NOUN
acarelar-2670	43	56	on	on	ADP
acarelar-2670	43	57	behalf	behalf	NOUN
acarelar-2670	43	58	of	of	ADP
acarelar-2670	43	59	joint	joint	ADJ
acarelar-2670	43	60	venture	venture	NOUN
acarelar-2670	43	61	to	to	PART
acarelar-2670	43	62	contribute	contribute	VERB
acarelar-2670	43	63	a	a	DET
acarelar-2670	43	64	portion	portion	NOUN
acarelar-2670	43	65	of	of	ADP
acarelar-2670	43	66	its	its	PRON
acarelar-2670	43	67	expenses	expense	NOUN
acarelar-2670	43	68	to	to	ADP
acarelar-2670	43	69	the	the	DET
acarelar-2670	43	70	host	host	NOUN
acarelar-2670	43	71	community	community	NOUN
acarelar-2670	43	72	’s	’s	PART
acarelar-2670	43	73	development	development	PROPN
acarelar-2670	43	74	trust	trust	PROPN
acarelar-2670	43	75	fund	fund	PROPN
acarelar-2670	43	76	.	.	PUNCT
acarelar-2670	44	1	the	the	DET
acarelar-2670	44	2	objective	objective	NOUN
acarelar-2670	44	3	is	be	AUX
acarelar-2670	44	4	to	to	PART
acarelar-2670	44	5	foster	foster	VERB
acarelar-2670	44	6	sustainable	sustainable	ADJ
acarelar-2670	44	7	prosperity	prosperity	NOUN
acarelar-2670	44	8	within	within	ADP
acarelar-2670	44	9	host	host	NOUN
acarelar-2670	44	10	communities	community	NOUN
acarelar-2670	44	11	and	and	CCONJ
acarelar-2670	44	12	for	for	ADP
acarelar-2670	44	13	socioeconomic	socioeconomic	ADJ
acarelar-2670	44	14	benefits	benefit	NOUN
acarelar-2670	44	15	and	and	CCONJ
acarelar-2670	44	16	harmonious	harmonious	ADJ
acarelar-2670	44	17	co	co	NOUN
acarelar-2670	44	18	-	-	NOUN
acarelar-2670	44	19	existence	existence	NOUN
acarelar-2670	44	20	.	.	PUNCT
acarelar-2670	45	1	it	it	PRON
acarelar-2670	45	2	provides	provide	VERB
acarelar-2670	45	3	that	that	SCONJ
acarelar-2670	45	4	75	75	NUM
acarelar-2670	45	5	%	%	NOUN
acarelar-2670	45	6	of	of	ADP
acarelar-2670	45	7	available	available	ADJ
acarelar-2670	45	8	cash	cash	NOUN
acarelar-2670	45	9	will	will	AUX
acarelar-2670	45	10	be	be	AUX
acarelar-2670	45	11	used	use	VERB
acarelar-2670	45	12	for	for	ADP
acarelar-2670	45	13	capital	capital	NOUN
acarelar-2670	45	14	projects	project	NOUN
acarelar-2670	45	15	,	,	PUNCT
acarelar-2670	45	16	20	20	NUM
acarelar-2670	45	17	%	%	NOUN
acarelar-2670	45	18	for	for	ADP
acarelar-2670	45	19	reserves	reserve	NOUN
acarelar-2670	45	20	and	and	CCONJ
acarelar-2670	45	21	5	5	NUM
acarelar-2670	45	22	%	%	NOUN
acarelar-2670	45	23	for	for	ADP
acarelar-2670	45	24	administrative	administrative	ADJ
acarelar-2670	45	25	expense.20	expense.20	NOUN
acarelar-2670	45	26	3	3	NUM
acarelar-2670	45	27	.	.	PUNCT
acarelar-2670	45	28	ownership	ownership	NOUN
acarelar-2670	45	29	and	and	CCONJ
acarelar-2670	45	30	control	control	NOUN
acarelar-2670	45	31	of	of	ADP
acarelar-2670	45	32	petroleum	petroleum	NOUN
acarelar-2670	45	33	nigeria	nigeria	PROPN
acarelar-2670	45	34	has	have	VERB
acarelar-2670	45	35	exclusive	exclusive	ADJ
acarelar-2670	45	36	rights	right	NOUN
acarelar-2670	45	37	to	to	ADP
acarelar-2670	45	38	all	all	DET
acarelar-2670	45	39	mineral	mineral	NOUN
acarelar-2670	45	40	resources	resource	NOUN
acarelar-2670	45	41	reposed	repose	VERB
acarelar-2670	45	42	under	under	ADP
acarelar-2670	45	43	its	its	PRON
acarelar-2670	45	44	territory	territory	NOUN
acarelar-2670	45	45	including	include	VERB
acarelar-2670	45	46	mineral	mineral	NOUN
acarelar-2670	45	47	oil.21	oil.21	NOUN
acarelar-2670	45	48	the	the	DET
acarelar-2670	45	49	property	property	NOUN
acarelar-2670	45	50	and	and	CCONJ
acarelar-2670	45	51	ownership	ownership	NOUN
acarelar-2670	45	52	of	of	ADP
acarelar-2670	45	53	petroleum	petroleum	NOUN
acarelar-2670	45	54	within	within	ADP
acarelar-2670	45	55	nigeria	nigeria	PROPN
acarelar-2670	45	56	and	and	CCONJ
acarelar-2670	45	57	its	its	PRON
acarelar-2670	45	58	territorial	territorial	ADJ
acarelar-2670	45	59	water	water	NOUN
acarelar-2670	45	60	,	,	PUNCT
acarelar-2670	45	61	continental	continental	ADJ
acarelar-2670	45	62	shelf	shelf	NOUN
acarelar-2670	45	63	and	and	CCONJ
acarelar-2670	45	64	exclusive	exclusive	ADJ
acarelar-2670	45	65	economic	economic	ADJ
acarelar-2670	45	66	zone	zone	NOUN
acarelar-2670	45	67	is	be	AUX
acarelar-2670	45	68	vested	vest	VERB
acarelar-2670	45	69	in	in	ADP
acarelar-2670	45	70	the	the	DET
acarelar-2670	45	71	government	government	NOUN
acarelar-2670	45	72	of	of	ADP
acarelar-2670	45	73	the	the	DET
acarelar-2670	45	74	federation	federation	NOUN
acarelar-2670	45	75	of	of	ADP
acarelar-2670	45	76	nigeria.22	nigeria.22	PROPN
acarelar-2670	45	77	the	the	DET
acarelar-2670	45	78	federal	federal	ADJ
acarelar-2670	45	79	government	government	NOUN
acarelar-2670	45	80	of	of	ADP
acarelar-2670	45	81	nigeria	nigeria	PROPN
acarelar-2670	45	82	therefore	therefore	ADV
acarelar-2670	45	83	grants	grant	VERB
acarelar-2670	45	84	licences	licence	NOUN
acarelar-2670	45	85	such	such	ADJ
acarelar-2670	45	86	as	as	ADP
acarelar-2670	45	87	petroleum	petroleum	NOUN
acarelar-2670	45	88	exploration	exploration	NOUN
acarelar-2670	45	89	licence	licence	NOUN
acarelar-2670	45	90	to	to	ADP
acarelar-2670	45	91	qualified	qualified	ADJ
acarelar-2670	45	92	applicants	applicant	NOUN
acarelar-2670	45	93	to	to	PART
acarelar-2670	45	94	carryout	carryout	VERB
acarelar-2670	45	95	petroleum	petroleum	NOUN
acarelar-2670	45	96	operations	operation	NOUN
acarelar-2670	45	97	and	and	CCONJ
acarelar-2670	45	98	petroleum	petroleum	NOUN
acarelar-2670	45	99	prospecting	prospect	VERB
acarelar-2670	45	100	licence	licence	NOUN
acarelar-2670	45	101	to	to	PART
acarelar-2670	45	102	drill	drill	VERB
acarelar-2670	45	103	exploration	exploration	NOUN
acarelar-2670	45	104	and	and	CCONJ
acarelar-2670	45	105	appraisal	appraisal	NOUN
acarelar-2670	45	106	of	of	ADP
acarelar-2670	45	107	wells	well	NOUN
acarelar-2670	45	108	and	and	CCONJ
acarelar-2670	45	109	do	do	VERB
acarelar-2670	45	110	corresponding	correspond	VERB
acarelar-2670	45	111	test	test	NOUN
acarelar-2670	45	112	production	production	NOUN
acarelar-2670	45	113	on	on	ADP
acarelar-2670	45	114	a	a	DET
acarelar-2670	45	115	non	non	ADJ
acarelar-2670	45	116	-	-	ADJ
acarelar-2670	45	117	exclusives	exclusive	NOUN
acarelar-2670	45	118	basis.23	basis.23	PROPN
acarelar-2670	45	119	in	in	ADP
acarelar-2670	45	120	attorney	attorney	NOUN
acarelar-2670	45	121	general	general	NOUN
acarelar-2670	45	122	of	of	ADP
acarelar-2670	45	123	the	the	DET
acarelar-2670	45	124	federation	federation	PROPN
acarelar-2670	45	125	v	v	ADP
acarelar-2670	45	126	attorney	attorney	NOUN
acarelar-2670	45	127	-	-	PUNCT
acarelar-2670	45	128	general	general	ADJ
acarelar-2670	45	129	abia	abia	PROPN
acarelar-2670	45	130	state,24	state,24	VERB
acarelar-2670	45	131	the	the	DET
acarelar-2670	45	132	issue	issue	NOUN
acarelar-2670	45	133	before	before	SCONJ
acarelar-2670	45	134	the	the	DET
acarelar-2670	45	135	supreme	supreme	PROPN
acarelar-2670	45	136	court	court	PROPN
acarelar-2670	45	137	was	be	AUX
acarelar-2670	45	138	for	for	ADP
acarelar-2670	45	139	the	the	DET
acarelar-2670	45	140	determination	determination	NOUN
acarelar-2670	45	141	of	of	ADP
acarelar-2670	45	142	the	the	DET
acarelar-2670	45	143	seaward	seaward	NOUN
acarelar-2670	45	144	boundary	boundary	NOUN
acarelar-2670	45	145	of	of	ADP
acarelar-2670	45	146	a	a	DET
acarelar-2670	45	147	littoral	littoral	ADJ
acarelar-2670	45	148	states	state	NOUN
acarelar-2670	45	149	within	within	ADP
acarelar-2670	45	150	the	the	DET
acarelar-2670	45	151	federal	federal	PROPN
acarelar-2670	45	152	republic	republic	NOUN
acarelar-2670	45	153	of	of	ADP
acarelar-2670	45	154	nigeria	nigeria	PROPN
acarelar-2670	45	155	for	for	ADP
acarelar-2670	45	156	the	the	DET
acarelar-2670	45	157	purpose	purpose	NOUN
acarelar-2670	45	158	of	of	ADP
acarelar-2670	45	159	calculating	calculate	VERB
acarelar-2670	45	160	the	the	DET
acarelar-2670	45	161	amount	amount	NOUN
acarelar-2670	45	162	of	of	ADP
acarelar-2670	45	163	revenue	revenue	NOUN
acarelar-2670	45	164	accruing	accrue	VERB
acarelar-2670	45	165	to	to	ADP
acarelar-2670	45	166	the	the	DET
acarelar-2670	45	167	federation	federation	NOUN
acarelar-2670	45	168	account	account	VERB
acarelar-2670	45	169	directly	directly	ADV
acarelar-2670	45	170	from	from	ADP
acarelar-2670	45	171	any	any	DET
acarelar-2670	45	172	natural	natural	ADJ
acarelar-2670	45	173	resources	resource	NOUN
acarelar-2670	45	174	derived	derive	VERB
acarelar-2670	45	175	from	from	ADP
acarelar-2670	45	176	the	the	DET
acarelar-2670	45	177	state	state	NOUN
acarelar-2670	45	178	pursuant	pursuant	NOUN
acarelar-2670	45	179	to	to	ADP
acarelar-2670	45	180	section	section	NOUN
acarelar-2670	45	181	162(2	162(2	NUM
acarelar-2670	45	182	)	)	PUNCT
acarelar-2670	45	183	of	of	ADP
acarelar-2670	45	184	the	the	DET
acarelar-2670	45	185	constitution	constitution	NOUN
acarelar-2670	45	186	of	of	ADP
acarelar-2670	45	187	the	the	DET
acarelar-2670	45	188	federal	federal	PROPN
acarelar-2670	45	189	republic	republic	PROPN
acarelar-2670	45	190	of	of	ADP
acarelar-2670	45	191	nigeria	nigeria	PROPN
acarelar-2670	45	192	1999	1999	NUM
acarelar-2670	45	193	.	.	PUNCT
acarelar-2670	46	1	the	the	DET
acarelar-2670	46	2	apex	apex	PROPN
acarelar-2670	46	3	court	court	PROPN
acarelar-2670	46	4	held	hold	VERB
acarelar-2670	46	5	inter	inter	ADJ
acarelar-2670	46	6	alia	alia	NOUN
acarelar-2670	46	7	that	that	SCONJ
acarelar-2670	46	8	none	none	NOUN
acarelar-2670	46	9	of	of	ADP
acarelar-2670	46	10	the	the	DET
acarelar-2670	46	11	littoral	littoral	ADJ
acarelar-2670	46	12	states	state	NOUN
acarelar-2670	46	13	is	be	AUX
acarelar-2670	46	14	sovereign	sovereign	ADJ
acarelar-2670	46	15	despite	despite	SCONJ
acarelar-2670	46	16	the	the	DET
acarelar-2670	46	17	historical	historical	ADJ
acarelar-2670	46	18	narration	narration	NOUN
acarelar-2670	46	19	by	by	ADP
acarelar-2670	46	20	some	some	PRON
acarelar-2670	46	21	of	of	ADP
acarelar-2670	46	22	them	they	PRON
acarelar-2670	46	23	.	.	PUNCT
acarelar-2670	47	1	the	the	DET
acarelar-2670	47	2	states	state	NOUN
acarelar-2670	47	3	are	be	AUX
acarelar-2670	47	4	part	part	NOUN
acarelar-2670	47	5	and	and	CCONJ
acarelar-2670	47	6	parcel	parcel	NOUN
acarelar-2670	47	7	of	of	ADP
acarelar-2670	47	8	the	the	DET
acarelar-2670	47	9	sovereign	sovereign	ADJ
acarelar-2670	47	10	independent	independent	ADJ
acarelar-2670	47	11	nigeria	nigeria	PROPN
acarelar-2670	47	12	.	.	PUNCT
acarelar-2670	48	1	the	the	DET
acarelar-2670	48	2	implication	implication	NOUN
acarelar-2670	48	3	is	be	AUX
acarelar-2670	48	4	that	that	SCONJ
acarelar-2670	48	5	none	none	NOUN
acarelar-2670	48	6	of	of	ADP
acarelar-2670	48	7	them	they	PRON
acarelar-2670	48	8	can	can	AUX
acarelar-2670	48	9	exercise	exercise	VERB
acarelar-2670	48	10	any	any	DET
acarelar-2670	48	11	control	control	NOUN
acarelar-2670	48	12	claim	claim	NOUN
acarelar-2670	48	13	that	that	SCONJ
acarelar-2670	48	14	revenue	revenue	NOUN
acarelar-2670	48	15	accruing	accrue	VERB
acarelar-2670	48	16	from	from	ADP
acarelar-2670	48	17	mineral	mineral	NOUN
acarelar-2670	48	18	resources	resource	NOUN
acarelar-2670	48	19	offshore	offshore	ADV
acarelar-2670	48	20	belong	belong	VERB
acarelar-2670	48	21	to	to	ADP
acarelar-2670	48	22	any	any	PRON
acarelar-2670	48	23	of	of	ADP
acarelar-2670	48	24	them	they	PRON
acarelar-2670	48	25	.	.	PUNCT
acarelar-2670	49	1	in	in	ADP
acarelar-2670	49	2	line	line	NOUN
acarelar-2670	49	3	with	with	ADP
acarelar-2670	49	4	the	the	DET
acarelar-2670	49	5	statutory	statutory	ADJ
acarelar-2670	49	6	and	and	CCONJ
acarelar-2670	49	7	judiciary	judiciary	NOUN
acarelar-2670	49	8	authorities	authority	NOUN
acarelar-2670	49	9	,	,	PUNCT
acarelar-2670	49	10	no	no	DET
acarelar-2670	49	11	state	state	NOUN
acarelar-2670	49	12	government	government	NOUN
acarelar-2670	49	13	,	,	PUNCT
acarelar-2670	49	14	local	local	ADJ
acarelar-2670	49	15	government	government	NOUN
acarelar-2670	49	16	or	or	CCONJ
acarelar-2670	49	17	any	any	DET
acarelar-2670	49	18	group	group	NOUN
acarelar-2670	49	19	of	of	ADP
acarelar-2670	49	20	13	13	NUM
acarelar-2670	49	21	a	a	DET
acarelar-2670	49	22	authority	authority	NOUN
acarelar-2670	49	23	v	v	ADP
acarelar-2670	49	24	regional	regional	ADJ
acarelar-2670	49	25	tax	tax	NOUN
acarelar-2670	49	26	board	board	NOUN
acarelar-2670	49	27	(	(	PUNCT
acarelar-2670	49	28	1970	1970	NUM
acarelar-2670	49	29	)	)	PUNCT
acarelar-2670	49	30	all	all	PRON
acarelar-2670	49	31	nlr	nlr	PROPN
acarelar-2670	49	32	177	177	NUM
acarelar-2670	49	33	,	,	PUNCT
acarelar-2670	49	34	scottish	scottish	ADJ
acarelar-2670	49	35	widows	widows	PROPN
acarelar-2670	49	36	plc	plc	PROPN
acarelar-2670	49	37	&	&	CCONJ
acarelar-2670	49	38	ors	ors	PROPN
acarelar-2670	49	39	v	v	PROPN
acarelar-2670	49	40	commissioner	commissioner	NOUN
acarelar-2670	49	41	for	for	ADP
acarelar-2670	49	42	her	her	PRON
acarelar-2670	49	43	majesty	majesty	NOUN
acarelar-2670	49	44	revenue	revenue	NOUN
acarelar-2670	49	45	and	and	CCONJ
acarelar-2670	49	46	customs	customs	PROPN
acarelar-2670	49	47	(	(	PUNCT
acarelar-2670	49	48	scotland	scotland	NOUN
acarelar-2670	49	49	)	)	PUNCT
acarelar-2670	49	50	ors	or	NOUN
acarelar-2670	49	51	(	(	PUNCT
acarelar-2670	49	52	2011	2011	NUM
acarelar-2670	49	53	)	)	PUNCT
acarelar-2670	49	54	lpelr-17822	lpelr-17822	ADJ
acarelar-2670	49	55	(	(	PUNCT
acarelar-2670	49	56	uk	uk	PROPN
acarelar-2670	49	57	)	)	PUNCT
acarelar-2670	49	58	and	and	CCONJ
acarelar-2670	49	59	vodacom	vodacom	PROPN
acarelar-2670	49	60	business	business	PROPN
acarelar-2670	49	61	nig	nig	PROPN
acarelar-2670	49	62	ltd	ltd	PROPN
acarelar-2670	49	63	v	v	ADP
acarelar-2670	49	64	firs	fir	NOUN
acarelar-2670	49	65	(	(	PUNCT
acarelar-2670	49	66	2018	2018	NUM
acarelar-2670	49	67	)	)	PUNCT
acarelar-2670	49	68	35	35	NUM
acarelar-2670	49	69	tlrn	tlrn	NOUN
acarelar-2670	49	70	01	01	NUM
acarelar-2670	49	71	at	at	ADP
acarelar-2670	49	72	18	18	NUM
acarelar-2670	49	73	.	.	PUNCT
acarelar-2670	49	74	14	14	NUM
acarelar-2670	49	75	jam	jam	NOUN
acarelar-2670	49	76	agbonika	agbonika	PROPN
acarelar-2670	49	77	&	&	CCONJ
acarelar-2670	49	78	jaa	jaa	PROPN
acarelar-2670	49	79	agbonika	agbonika	PROPN
acarelar-2670	49	80	,	,	PUNCT
acarelar-2670	49	81	understanding	understanding	NOUN
acarelar-2670	49	82	of	of	ADP
acarelar-2670	49	83	abc	abc	PROPN
acarelar-2670	49	84	of	of	ADP
acarelar-2670	49	85	taxation	taxation	NOUN
acarelar-2670	49	86	the	the	DET
acarelar-2670	49	87	nigerian	nigerian	ADJ
acarelar-2670	49	88	perspective	perspective	NOUN
acarelar-2670	49	89	in	in	ADP
acarelar-2670	49	90	ja	ja	PROPN
acarelar-2670	49	91	m	m	PROPN
acarelar-2670	49	92	agbonika	agbonika	PROPN
acarelar-2670	49	93	et	et	PROPN
acarelar-2670	49	94	al	al	PROPN
acarelar-2670	49	95	(	(	PUNCT
acarelar-2670	49	96	ed	ed	NOUN
acarelar-2670	49	97	)	)	PUNCT
acarelar-2670	49	98	tropical	tropical	ADJ
acarelar-2670	49	99	issues	issue	NOUN
acarelar-2670	49	100	on	on	ADP
acarelar-2670	49	101	nigerian	nigerian	ADJ
acarelar-2670	49	102	tax	tax	NOUN
acarelar-2670	49	103	laws	law	NOUN
acarelar-2670	49	104	and	and	CCONJ
acarelar-2670	49	105	related	related	ADJ
acarelar-2670	49	106	areas	area	NOUN
acarelar-2670	49	107	,	,	PUNCT
acarelar-2670	49	108	vol	vol	NOUN
acarelar-2670	49	109	2	2	NUM
acarelar-2670	49	110	.	.	PUNCT
acarelar-2670	50	1	ababa	ababa	PROPN
acarelar-2670	50	2	press	press	PROPN
acarelar-2670	50	3	ltd	ltd	PROPN
acarelar-2670	50	4	,	,	PUNCT
acarelar-2670	50	5	(	(	PUNCT
acarelar-2670	50	6	2018	2018	NUM
acarelar-2670	50	7	)	)	PUNCT
acarelar-2670	50	8	p2	p2	NOUN
acarelar-2670	50	9	.	.	PUNCT
acarelar-2670	50	10	15	15	NUM
acarelar-2670	50	11	pia	pia	NOUN
acarelar-2670	50	12	,	,	PUNCT
acarelar-2670	50	13	2021	2021	NUM
acarelar-2670	50	14	,	,	PUNCT
acarelar-2670	50	15	chapter	chapter	NOUN
acarelar-2670	50	16	5	5	NUM
acarelar-2670	50	17	,	,	PUNCT
acarelar-2670	50	18	section	section	NOUN
acarelar-2670	50	19	318	318	NUM
acarelar-2670	50	20	16	16	NUM
acarelar-2670	50	21	ibid	ibid	NOUN
acarelar-2670	50	22	17	17	NUM
acarelar-2670	50	23	pia	pia	NOUN
acarelar-2670	50	24	,	,	PUNCT
acarelar-2670	50	25	chapter	chapter	NOUN
acarelar-2670	50	26	3	3	NUM
acarelar-2670	50	27	,	,	PUNCT
acarelar-2670	50	28	s	s	VERB
acarelar-2670	50	29	260	260	NUM
acarelar-2670	50	30	.	.	NOUN
acarelar-2670	50	31	18	18	NUM
acarelar-2670	50	32	ibid	ibid	NOUN
acarelar-2670	50	33	,	,	PUNCT
acarelar-2670	50	34	s.	s.	PROPN
acarelar-2670	50	35	263	263	NUM
acarelar-2670	50	36	.	.	PUNCT
acarelar-2670	51	1	19	19	NUM
acarelar-2670	51	2	ibid	ibid	NOUN
acarelar-2670	51	3	,	,	PUNCT
acarelar-2670	51	4	s.	s.	PROPN
acarelar-2670	51	5	235	235	NUM
acarelar-2670	51	6	.	.	NOUN
acarelar-2670	51	7	20	20	NUM
acarelar-2670	51	8	ibid	ibid	NOUN
acarelar-2670	51	9	,	,	PUNCT
acarelar-2670	51	10	s.	s.	PROPN
acarelar-2670	51	11	244	244	NUM
acarelar-2670	51	12	21	21	NUM
acarelar-2670	51	13	constitution	constitution	NOUN
acarelar-2670	51	14	of	of	ADP
acarelar-2670	51	15	the	the	DET
acarelar-2670	51	16	federal	federal	ADJ
acarelar-2670	51	17	republics	republic	NOUN
acarelar-2670	51	18	of	of	ADP
acarelar-2670	51	19	nigeria	nigeria	PROPN
acarelar-2670	51	20	(	(	PUNCT
acarelar-2670	51	21	cfrn	cfrn	PROPN
acarelar-2670	51	22	)	)	PUNCT
acarelar-2670	51	23	1991	1991	NUM
acarelar-2670	51	24	as	as	SCONJ
acarelar-2670	51	25	amended	amend	VERB
acarelar-2670	51	26	,	,	PUNCT
acarelar-2670	51	27	second	second	ADJ
acarelar-2670	51	28	schedule	schedule	NOUN
acarelar-2670	51	29	part	part	NOUN
acarelar-2670	51	30	1	1	NUM
acarelar-2670	51	31	,	,	PUNCT
acarelar-2670	51	32	exclusive	exclusive	ADJ
acarelar-2670	51	33	legislative	legislative	ADJ
acarelar-2670	51	34	;	;	PUNCT
acarelar-2670	51	35	list	list	NOUN
acarelar-2670	51	36	,	,	PUNCT
acarelar-2670	51	37	item	item	NOUN
acarelar-2670	51	38	39	39	NUM
acarelar-2670	51	39	22	22	NUM
acarelar-2670	51	40	pia	pia	NOUN
acarelar-2670	51	41	,	,	PUNCT
acarelar-2670	51	42	2021	2021	NUM
acarelar-2670	51	43	,	,	PUNCT
acarelar-2670	51	44	chapter	chapter	NOUN
acarelar-2670	51	45	1	1	NUM
acarelar-2670	51	46	,	,	PUNCT
acarelar-2670	51	47	parts	part	NOUN
acarelar-2670	51	48	1	1	NUM
acarelar-2670	51	49	,	,	PUNCT
acarelar-2670	51	50	s.1	s.1	PRON
acarelar-2670	51	51	23	23	NUM
acarelar-2670	51	52	ibid	ibid	NOUN
acarelar-2670	51	53	,	,	PUNCT
acarelar-2670	51	54	chapter2	chapter2	PROPN
acarelar-2670	51	55	,	,	PUNCT
acarelar-2670	51	56	part	part	NOUN
acarelar-2670	51	57	11	11	NUM
acarelar-2670	51	58	,	,	PUNCT
acarelar-2670	51	59	s.70	s.70	PROPN
acarelar-2670	51	60	(	(	PUNCT
acarelar-2670	51	61	i	i	NOUN
acarelar-2670	51	62	)	)	PUNCT
acarelar-2670	51	63	(	(	PUNCT
acarelar-2670	51	64	a	a	PROPN
acarelar-2670	51	65	-	-	PUNCT
acarelar-2670	51	66	b	b	NOUN
acarelar-2670	51	67	)	)	PUNCT
acarelar-2670	51	68	24	24	NUM
acarelar-2670	51	69	(	(	PUNCT
acarelar-2670	51	70	no	no	DET
acarelar-2670	51	71	2	2	NUM
acarelar-2670	51	72	)	)	PUNCT
acarelar-2670	51	73	(	(	PUNCT
acarelar-2670	51	74	2))2	2))2	X
acarelar-2670	51	75	)	)	PUNCT
acarelar-2670	51	76	fwlr	fwlr	NOUN
acarelar-2670	51	77	(	(	PUNCT
acarelar-2670	51	78	pt	pt	PROPN
acarelar-2670	51	79	.	.	PROPN
acarelar-2670	51	80	102)1	102)1	NUM
acarelar-2670	51	81	african	african	ADJ
acarelar-2670	51	82	customary	customary	ADJ
acarelar-2670	51	83	and	and	CCONJ
acarelar-2670	51	84	religious	religious	ADJ
acarelar-2670	51	85	law	law	NOUN
acarelar-2670	51	86	review	review	NOUN
acarelar-2670	51	87	(	(	PUNCT
acarelar-2670	51	88	acarelar	acarelar	ADJ
acarelar-2670	51	89	)	)	PUNCT
acarelar-2670	51	90	3	3	NUM
acarelar-2670	51	91	(	(	PUNCT
acarelar-2670	51	92	2022	2022	NUM
acarelar-2670	51	93	)	)	PUNCT
acarelar-2670	51	94	72	72	NUM
acarelar-2670	52	1	|	|	ADV
acarelar-2670	52	2	p	p	X
acarelar-2670	52	3	a	a	DET
acarelar-2670	52	4	g	g	NOUN
acarelar-2670	52	5	e	e	NOUN
acarelar-2670	52	6	persons	person	NOUN
acarelar-2670	52	7	other	other	ADJ
acarelar-2670	52	8	than	than	ADP
acarelar-2670	52	9	federal	federal	ADJ
acarelar-2670	52	10	government	government	NOUN
acarelar-2670	52	11	can	can	AUX
acarelar-2670	52	12	exercise	exercise	VERB
acarelar-2670	52	13	any	any	DET
acarelar-2670	52	14	sovereign	sovereign	ADJ
acarelar-2670	52	15	right	right	NOUN
acarelar-2670	52	16	,	,	PUNCT
acarelar-2670	52	17	claim	claim	NOUN
acarelar-2670	52	18	,	,	PUNCT
acarelar-2670	52	19	control	control	NOUN
acarelar-2670	52	20	or	or	CCONJ
acarelar-2670	52	21	ownership	ownership	NOUN
acarelar-2670	52	22	over	over	ADP
acarelar-2670	52	23	oil	oil	NOUN
acarelar-2670	52	24	and	and	CCONJ
acarelar-2670	52	25	gas	gas	NOUN
acarelar-2670	52	26	resources	resource	NOUN
acarelar-2670	52	27	within	within	ADP
acarelar-2670	52	28	,	,	PUNCT
acarelar-2670	52	29	upon	upon	SCONJ
acarelar-2670	52	30	or	or	CCONJ
acarelar-2670	52	31	underlying	underlie	VERB
acarelar-2670	52	32	all	all	DET
acarelar-2670	52	33	lands	land	NOUN
acarelar-2670	52	34	,	,	PUNCT
acarelar-2670	52	35	sea	sea	NOUN
acarelar-2670	52	36	bed	bed	NOUN
acarelar-2670	52	37	and	and	CCONJ
acarelar-2670	52	38	sub	sub	NOUN
acarelar-2670	52	39	-	-	NOUN
acarelar-2670	52	40	oil	oil	NOUN
acarelar-2670	52	41	including	include	VERB
acarelar-2670	52	42	lands	land	NOUN
acarelar-2670	52	43	under	under	ADP
acarelar-2670	52	44	the	the	DET
acarelar-2670	52	45	territorial	territorial	ADJ
acarelar-2670	52	46	waters	water	NOUN
acarelar-2670	52	47	of	of	ADP
acarelar-2670	52	48	nigeria	nigeria	PRON
acarelar-2670	52	49	or	or	CCONJ
acarelar-2670	52	50	that	that	SCONJ
acarelar-2670	52	51	forms	form	VERB
acarelar-2670	52	52	part	part	NOUN
acarelar-2670	52	53	of	of	ADP
acarelar-2670	52	54	the	the	DET
acarelar-2670	52	55	continental	continental	ADJ
acarelar-2670	52	56	shelf	shelf	NOUN
acarelar-2670	52	57	or	or	CCONJ
acarelar-2670	52	58	exclusive	exclusive	ADJ
acarelar-2670	52	59	economic	economic	ADJ
acarelar-2670	52	60	zone	zone	NOUN
acarelar-2670	52	61	of	of	ADP
acarelar-2670	52	62	nigeria.25	nigeria.25	PROPN
acarelar-2670	52	63	4	4	NUM
acarelar-2670	52	64	.	.	PUNCT
acarelar-2670	52	65	licences	licence	NOUN
acarelar-2670	52	66	granted	grant	VERB
acarelar-2670	52	67	by	by	ADP
acarelar-2670	52	68	the	the	DET
acarelar-2670	52	69	federal	federal	ADJ
acarelar-2670	52	70	government	government	NOUN
acarelar-2670	52	71	the	the	DET
acarelar-2670	52	72	petroleum	petroleum	NOUN
acarelar-2670	52	73	industry	industry	NOUN
acarelar-2670	52	74	act26	act26	PROPN
acarelar-2670	52	75	provides	provide	VERB
acarelar-2670	52	76	for	for	ADP
acarelar-2670	52	77	three	three	NUM
acarelar-2670	52	78	(	(	PUNCT
acarelar-2670	52	79	3	3	NUM
acarelar-2670	52	80	)	)	PUNCT
acarelar-2670	52	81	classes	class	NOUN
acarelar-2670	52	82	of	of	ADP
acarelar-2670	52	83	oil	oil	NOUN
acarelar-2670	52	84	licenses	license	NOUN
acarelar-2670	52	85	and	and	CCONJ
acarelar-2670	52	86	leases	lease	NOUN
acarelar-2670	52	87	that	that	PRON
acarelar-2670	52	88	could	could	AUX
acarelar-2670	52	89	be	be	AUX
acarelar-2670	52	90	granted	grant	VERB
acarelar-2670	52	91	by	by	ADP
acarelar-2670	52	92	the	the	DET
acarelar-2670	52	93	commission27	commission27	NOUN
acarelar-2670	52	94	to	to	ADP
acarelar-2670	52	95	an	an	DET
acarelar-2670	52	96	applicant	applicant	NOUN
acarelar-2670	52	97	.	.	PUNCT
acarelar-2670	53	1	in	in	ADP
acarelar-2670	53	2	nwadioro	nwadioro	PROPN
acarelar-2670	53	3	&	&	CCONJ
acarelar-2670	53	4	2	2	NUM
acarelar-2670	53	5	ors	or	NOUN
acarelar-2670	53	6	v	v	ADP
acarelar-2670	53	7	shell	shell	ADJ
acarelar-2670	53	8	petroleum	petroleum	NOUN
acarelar-2670	53	9	development	development	NOUN
acarelar-2670	53	10	company	company	PROPN
acarelar-2670	53	11	of	of	ADP
acarelar-2670	53	12	nigeria	nigeria	PROPN
acarelar-2670	53	13	ltd,28	ltd,28	VERB
acarelar-2670	53	14	the	the	DET
acarelar-2670	53	15	court	court	NOUN
acarelar-2670	53	16	held	hold	VERB
acarelar-2670	53	17	that	that	SCONJ
acarelar-2670	53	18	under	under	ADP
acarelar-2670	53	19	then	then	ADV
acarelar-2670	53	20	petroleum	petroleum	NOUN
acarelar-2670	53	21	decree	decree	NOUN
acarelar-2670	53	22	no	no	DET
acarelar-2670	53	23	51	51	NUM
acarelar-2670	53	24	it	it	PRON
acarelar-2670	53	25	empowers	empower	VERB
acarelar-2670	53	26	the	the	DET
acarelar-2670	53	27	minister	minister	NOUN
acarelar-2670	53	28	or	or	CCONJ
acarelar-2670	53	29	government	government	NOUN
acarelar-2670	53	30	to	to	PART
acarelar-2670	53	31	grant	grant	VERB
acarelar-2670	53	32	the	the	DET
acarelar-2670	53	33	licence	licence	NOUN
acarelar-2670	53	34	.	.	PUNCT
acarelar-2670	54	1	the	the	DET
acarelar-2670	54	2	act29	act29	PROPN
acarelar-2670	54	3	provides	provide	VERB
acarelar-2670	54	4	that	that	SCONJ
acarelar-2670	54	5	there	there	PRON
acarelar-2670	54	6	shall	shall	AUX
acarelar-2670	54	7	be	be	AUX
acarelar-2670	54	8	the	the	DET
acarelar-2670	54	9	following	follow	VERB
acarelar-2670	54	10	licences	licence	NOUN
acarelar-2670	54	11	and	and	CCONJ
acarelar-2670	54	12	lease	lease	NOUN
acarelar-2670	54	13	under	under	ADP
acarelar-2670	54	14	the	the	DET
acarelar-2670	54	15	act	act	NOUN
acarelar-2670	54	16	related	relate	VERB
acarelar-2670	54	17	to	to	ADP
acarelar-2670	54	18	upstream	upstream	ADJ
acarelar-2670	54	19	petroleum	petroleum	NOUN
acarelar-2670	54	20	operations	operation	NOUN
acarelar-2670	54	21	:	:	PUNCT
acarelar-2670	54	22	(	(	PUNCT
acarelar-2670	54	23	a	a	X
acarelar-2670	54	24	)	)	PUNCT
acarelar-2670	54	25	petroleum	petroleum	NOUN
acarelar-2670	54	26	exploration	exploration	NOUN
acarelar-2670	54	27	licence	licence	NOUN
acarelar-2670	54	28	,	,	PUNCT
acarelar-2670	54	29	which	which	PRON
acarelar-2670	54	30	may	may	AUX
acarelar-2670	54	31	be	be	AUX
acarelar-2670	54	32	granted	grant	VERB
acarelar-2670	54	33	to	to	ADP
acarelar-2670	54	34	qualified	qualified	ADJ
acarelar-2670	54	35	applicants	applicant	NOUN
acarelar-2670	54	36	to	to	PART
acarelar-2670	54	37	carry	carry	VERB
acarelar-2670	54	38	out	out	ADP
acarelar-2670	54	39	petroleum	petroleum	NOUN
acarelar-2670	54	40	exploration	exploration	NOUN
acarelar-2670	54	41	operations	operation	NOUN
acarelar-2670	54	42	on	on	ADP
acarelar-2670	54	43	a	a	DET
acarelar-2670	54	44	nonexclusive	nonexclusive	ADJ
acarelar-2670	54	45	basis	basis	NOUN
acarelar-2670	54	46	;	;	PUNCT
acarelar-2670	54	47	(	(	PUNCT
acarelar-2670	54	48	b	b	X
acarelar-2670	54	49	)	)	PUNCT
acarelar-2670	54	50	petroleum	petroleum	NOUN
acarelar-2670	54	51	prospective	prospective	ADJ
acarelar-2670	54	52	licence	licence	NOUN
acarelar-2670	54	53	,	,	PUNCT
acarelar-2670	54	54	which	which	PRON
acarelar-2670	54	55	may	may	AUX
acarelar-2670	54	56	be	be	AUX
acarelar-2670	54	57	granted	grant	VERB
acarelar-2670	54	58	to	to	ADP
acarelar-2670	54	59	qualified	qualified	ADJ
acarelar-2670	54	60	applicants	applicant	NOUN
acarelar-2670	54	61	to	to	PART
acarelar-2670	54	62	:	:	PUNCT
acarelar-2670	54	63	(	(	PUNCT
acarelar-2670	54	64	i	i	NOUN
acarelar-2670	54	65	)	)	PUNCT
acarelar-2670	54	66	drill	drill	NOUN
acarelar-2670	54	67	exploration	exploration	NOUN
acarelar-2670	54	68	and	and	CCONJ
acarelar-2670	54	69	appraisal	appraisal	NOUN
acarelar-2670	54	70	wells	well	NOUN
acarelar-2670	54	71	and	and	CCONJ
acarelar-2670	54	72	do	do	VERB
acarelar-2670	54	73	corresponding	correspond	VERB
acarelar-2670	54	74	test	test	NOUN
acarelar-2670	54	75	production	production	NOUN
acarelar-2670	54	76	on	on	ADP
acarelar-2670	54	77	an	an	DET
acarelar-2670	54	78	exclusive	exclusive	ADJ
acarelar-2670	54	79	basis	basis	NOUN
acarelar-2670	54	80	,	,	PUNCT
acarelar-2670	54	81	and	and	CCONJ
acarelar-2670	54	82	(	(	PUNCT
acarelar-2670	54	83	ii	ii	NOUN
acarelar-2670	54	84	)	)	PUNCT
acarelar-2670	54	85	carry	carry	VERB
acarelar-2670	54	86	out	out	ADP
acarelar-2670	54	87	petroleum	petroleum	NOUN
acarelar-2670	54	88	exploration	exploration	NOUN
acarelar-2670	54	89	operations	operation	NOUN
acarelar-2670	54	90	on	on	ADP
acarelar-2670	54	91	a	a	DET
acarelar-2670	54	92	non	non	ADJ
acarelar-2670	54	93	-	-	ADJ
acarelar-2670	54	94	exclusive	exclusive	ADJ
acarelar-2670	54	95	basis	basis	NOUN
acarelar-2670	54	96	and	and	CCONJ
acarelar-2670	54	97	(	(	PUNCT
acarelar-2670	54	98	c	c	NOUN
acarelar-2670	54	99	)	)	PUNCT
acarelar-2670	54	100	petroleum	petroleum	NOUN
acarelar-2670	54	101	mining	mining	NOUN
acarelar-2670	54	102	lease	lease	NOUN
acarelar-2670	54	103	,	,	PUNCT
acarelar-2670	54	104	which	which	PRON
acarelar-2670	54	105	may	may	AUX
acarelar-2670	54	106	be	be	AUX
acarelar-2670	54	107	granted	grant	VERB
acarelar-2670	54	108	applicants	applicant	NOUN
acarelar-2670	54	109	to	to	PART
acarelar-2670	54	110	:	:	PUNCT
acarelar-2670	54	111	(	(	PUNCT
acarelar-2670	54	112	i	i	NOUN
acarelar-2670	54	113	)	)	PUNCT
acarelar-2670	54	114	win	win	NOUN
acarelar-2670	54	115	,	,	PUNCT
acarelar-2670	54	116	work	work	NOUN
acarelar-2670	54	117	,	,	PUNCT
acarelar-2670	54	118	carry	carry	VERB
acarelar-2670	54	119	-	-	PUNCT
acarelar-2670	54	120	away	away	NOUN
acarelar-2670	54	121	and	and	CCONJ
acarelar-2670	54	122	dispose	dispose	NOUN
acarelar-2670	54	123	of	of	ADP
acarelar-2670	54	124	crude	crude	ADJ
acarelar-2670	54	125	oil	oil	NOUN
acarelar-2670	54	126	,	,	PUNCT
acarelar-2670	54	127	condensates	condensate	NOUN
acarelar-2670	54	128	and	and	CCONJ
acarelar-2670	54	129	natural	natural	ADJ
acarelar-2670	54	130	gas	gas	NOUN
acarelar-2670	54	131	on	on	ADP
acarelar-2670	54	132	an	an	DET
acarelar-2670	54	133	exclusive	exclusive	ADJ
acarelar-2670	54	134	basis	basis	NOUN
acarelar-2670	54	135	.	.	PUNCT
acarelar-2670	55	1	(	(	PUNCT
acarelar-2670	55	2	ii	ii	NOUN
acarelar-2670	55	3	)	)	PUNCT
acarelar-2670	55	4	drill	drill	NOUN
acarelar-2670	55	5	exploration	exploration	NOUN
acarelar-2670	55	6	and	and	CCONJ
acarelar-2670	55	7	appraisal	appraisal	NOUN
acarelar-2670	55	8	wells	well	NOUN
acarelar-2670	55	9	and	and	CCONJ
acarelar-2670	55	10	carryout	carryout	VERB
acarelar-2670	55	11	the	the	DET
acarelar-2670	55	12	related	relate	VERB
acarelar-2670	55	13	test	test	NOUN
acarelar-2670	55	14	production	production	NOUN
acarelar-2670	55	15	on	on	ADP
acarelar-2670	55	16	an	an	DET
acarelar-2670	55	17	exclusive	exclusive	ADJ
acarelar-2670	55	18	basis	basis	NOUN
acarelar-2670	55	19	and	and	CCONJ
acarelar-2670	55	20	(	(	PUNCT
acarelar-2670	55	21	iii	iii	X
acarelar-2670	55	22	)	)	PUNCT
acarelar-2670	55	23	carryout	carryout	NOUN
acarelar-2670	55	24	petroleum	petroleum	NOUN
acarelar-2670	55	25	exploration	exploration	NOUN
acarelar-2670	55	26	operations	operation	NOUN
acarelar-2670	55	27	on	on	ADP
acarelar-2670	55	28	a	a	DET
acarelar-2670	55	29	non	non	ADJ
acarelar-2670	55	30	-	-	ADJ
acarelar-2670	55	31	exclusive	exclusive	ADJ
acarelar-2670	55	32	basis	basis	NOUN
acarelar-2670	55	33	note	note	NOUN
acarelar-2670	55	34	that	that	SCONJ
acarelar-2670	55	35	the	the	DET
acarelar-2670	55	36	act30	act30	PROPN
acarelar-2670	55	37	provides	provide	VERB
acarelar-2670	55	38	that	that	SCONJ
acarelar-2670	55	39	a	a	DET
acarelar-2670	55	40	licence	licence	NOUN
acarelar-2670	55	41	or	or	CCONJ
acarelar-2670	55	42	lease	lease	NOUN
acarelar-2670	55	43	may	may	AUX
acarelar-2670	55	44	only	only	ADV
acarelar-2670	55	45	be	be	AUX
acarelar-2670	55	46	granted	grant	VERB
acarelar-2670	55	47	to	to	ADP
acarelar-2670	55	48	a	a	DET
acarelar-2670	55	49	company	company	NOUN
acarelar-2670	55	50	incorporated	incorporate	VERB
acarelar-2670	55	51	and	and	CCONJ
acarelar-2670	55	52	validly	validly	ADV
acarelar-2670	55	53	existing	exist	VERB
acarelar-2670	55	54	in	in	ADP
acarelar-2670	55	55	nigeria	nigeria	PROPN
acarelar-2670	55	56	under	under	ADP
acarelar-2670	55	57	the	the	DET
acarelar-2670	55	58	companies	company	NOUN
acarelar-2670	55	59	and	and	CCONJ
acarelar-2670	55	60	allied	ally	VERB
acarelar-2670	55	61	matters	matter	NOUN
acarelar-2670	55	62	act	act	PROPN
acarelar-2670	55	63	.	.	PUNCT
acarelar-2670	56	1	petroleum	petroleum	NOUN
acarelar-2670	56	2	exploration	exploration	NOUN
acarelar-2670	56	3	licence	licence	NOUN
acarelar-2670	56	4	(	(	PUNCT
acarelar-2670	56	5	pel)31	pel)31	PROPN
acarelar-2670	56	6	a	a	DET
acarelar-2670	56	7	petroleum	petroleum	NOUN
acarelar-2670	56	8	exploration	exploration	NOUN
acarelar-2670	56	9	licence	licence	NOUN
acarelar-2670	56	10	is	be	AUX
acarelar-2670	56	11	granted	grant	VERB
acarelar-2670	56	12	to	to	ADP
acarelar-2670	56	13	a	a	DET
acarelar-2670	56	14	company	company	NOUN
acarelar-2670	56	15	to	to	PART
acarelar-2670	56	16	explore	explore	VERB
acarelar-2670	56	17	for	for	ADP
acarelar-2670	56	18	petroleum	petroleum	NOUN
acarelar-2670	56	19	on	on	ADP
acarelar-2670	56	20	a	a	DET
acarelar-2670	56	21	non	non	ADJ
acarelar-2670	56	22	-	-	ADJ
acarelar-2670	56	23	exclusive	exclusive	ADJ
acarelar-2670	56	24	basis	basis	NOUN
acarelar-2670	56	25	of	of	ADP
acarelar-2670	56	26	the	the	DET
acarelar-2670	56	27	right	right	NOUN
acarelar-2670	56	28	to	to	PART
acarelar-2670	56	29	carryout	carryout	VERB
acarelar-2670	56	30	exploration	exploration	NOUN
acarelar-2670	56	31	operations	operation	NOUN
acarelar-2670	56	32	.	.	PUNCT
acarelar-2670	57	1	the	the	DET
acarelar-2670	57	2	licence	licence	NOUN
acarelar-2670	57	3	shall	shall	AUX
acarelar-2670	57	4	be	be	AUX
acarelar-2670	57	5	for	for	ADP
acarelar-2670	57	6	three	three	NUM
acarelar-2670	57	7	years	year	NOUN
acarelar-2670	57	8	and	and	CCONJ
acarelar-2670	57	9	may	may	AUX
acarelar-2670	57	10	be	be	AUX
acarelar-2670	57	11	renewable	renewable	ADJ
acarelar-2670	57	12	for	for	ADP
acarelar-2670	57	13	additional	additional	ADJ
acarelar-2670	57	14	period	period	NOUN
acarelar-2670	57	15	of	of	ADP
acarelar-2670	57	16	three	three	NUM
acarelar-2670	57	17	years	year	NOUN
acarelar-2670	57	18	subject	subject	ADJ
acarelar-2670	57	19	to	to	ADP
acarelar-2670	57	20	fulfillment	fulfillment	NOUN
acarelar-2670	57	21	of	of	ADP
acarelar-2670	57	22	prescribed	prescribe	VERB
acarelar-2670	57	23	conditions.32	conditions.32	VERB
acarelar-2670	57	24	petroleum	petroleum	NOUN
acarelar-2670	57	25	prospecting	prospect	VERB
acarelar-2670	57	26	license	license	NOUN
acarelar-2670	57	27	(	(	PUNCT
acarelar-2670	57	28	ppl)33	ppl)33	NOUN
acarelar-2670	57	29	the	the	DET
acarelar-2670	57	30	holder	holder	NOUN
acarelar-2670	57	31	of	of	ADP
acarelar-2670	57	32	a	a	DET
acarelar-2670	57	33	petroleum	petroleum	NOUN
acarelar-2670	57	34	prospecting	prospect	VERB
acarelar-2670	57	35	license	license	NOUN
acarelar-2670	57	36	shall	shall	AUX
acarelar-2670	57	37	,	,	PUNCT
acarelar-2670	57	38	subject	subject	ADJ
acarelar-2670	57	39	to	to	ADP
acarelar-2670	57	40	the	the	DET
acarelar-2670	57	41	fulfillment	fulfillment	NOUN
acarelar-2670	57	42	of	of	ADP
acarelar-2670	57	43	obligations	obligation	NOUN
acarelar-2670	57	44	imposed	impose	VERB
acarelar-2670	57	45	by	by	ADP
acarelar-2670	57	46	the	the	DET
acarelar-2670	57	47	act	act	NOUN
acarelar-2670	57	48	shall	shall	AUX
acarelar-2670	57	49	have	have	VERB
acarelar-2670	57	50	exclusive	exclusive	ADJ
acarelar-2670	57	51	right	right	NOUN
acarelar-2670	57	52	to	to	PART
acarelar-2670	57	53	drill	drill	VERB
acarelar-2670	57	54	explorations	exploration	NOUN
acarelar-2670	57	55	and	and	CCONJ
acarelar-2670	57	56	appraisal	appraisal	NOUN
acarelar-2670	57	57	well	well	ADV
acarelar-2670	57	58	within	within	ADP
acarelar-2670	57	59	the	the	DET
acarelar-2670	57	60	area	area	NOUN
acarelar-2670	57	61	provided	provide	VERB
acarelar-2670	57	62	for	for	ADP
acarelar-2670	57	63	in	in	ADP
acarelar-2670	57	64	the	the	DET
acarelar-2670	57	65	licence	licence	NOUN
acarelar-2670	57	66	.	.	PUNCT
acarelar-2670	58	1	the	the	DET
acarelar-2670	58	2	holder	holder	NOUN
acarelar-2670	58	3	may	may	AUX
acarelar-2670	58	4	carry	carry	VERB
acarelar-2670	58	5	away	away	ADV
acarelar-2670	58	6	and	and	CCONJ
acarelar-2670	58	7	dispose	dispose	NOUN
acarelar-2670	58	8	of	of	ADP
acarelar-2670	58	9	petroleum	petroleum	NOUN
acarelar-2670	58	10	won	win	VERB
acarelar-2670	58	11	during	during	ADP
acarelar-2670	58	12	prospecting	prospect	VERB
acarelar-2670	58	13	operations	operation	NOUN
acarelar-2670	58	14	subject	subject	ADJ
acarelar-2670	58	15	to	to	ADP
acarelar-2670	58	16	the	the	DET
acarelar-2670	58	17	fulfillment	fulfillment	NOUN
acarelar-2670	58	18	of	of	ADP
acarelar-2670	58	19	obligations	obligation	NOUN
acarelar-2670	58	20	imposed	impose	VERB
acarelar-2670	58	21	upon	upon	SCONJ
acarelar-2670	58	22	him	he	PRON
acarelar-2670	58	23	by	by	ADV
acarelar-2670	58	24	or	or	CCONJ
acarelar-2670	58	25	under	under	ADP
acarelar-2670	58	26	this	this	DET
acarelar-2670	58	27	act	act	NOUN
acarelar-2670	58	28	.	.	PUNCT
acarelar-2670	59	1	petroleum	petroleum	NOUN
acarelar-2670	59	2	mining	mining	NOUN
acarelar-2670	59	3	lease	lease	NOUN
acarelar-2670	59	4	(	(	PUNCT
acarelar-2670	59	5	pml)34	pml)34	PROPN
acarelar-2670	59	6	this	this	PRON
acarelar-2670	59	7	is	be	AUX
acarelar-2670	59	8	granted	grant	VERB
acarelar-2670	59	9	only	only	ADV
acarelar-2670	59	10	to	to	ADP
acarelar-2670	59	11	the	the	DET
acarelar-2670	59	12	holder	holder	NOUN
acarelar-2670	59	13	of	of	ADP
acarelar-2670	59	14	an	an	DET
acarelar-2670	59	15	oil	oil	NOUN
acarelar-2670	59	16	prospecting	prospect	VERB
acarelar-2670	59	17	licence	licence	NOUN
acarelar-2670	59	18	who	who	PRON
acarelar-2670	59	19	has	have	AUX
acarelar-2670	59	20	satisfied	satisfy	VERB
acarelar-2670	59	21	all	all	DET
acarelar-2670	59	22	the	the	DET
acarelar-2670	59	23	conditions	condition	NOUN
acarelar-2670	59	24	imposed	impose	VERB
acarelar-2670	59	25	on	on	ADP
acarelar-2670	59	26	the	the	DET
acarelar-2670	59	27	license	license	NOUN
acarelar-2670	59	28	or	or	CCONJ
acarelar-2670	59	29	otherwise	otherwise	ADV
acarelar-2670	59	30	imposed	impose	VERB
acarelar-2670	59	31	on	on	ADP
acarelar-2670	59	32	him	he	PRON
acarelar-2670	59	33	for	for	ADP
acarelar-2670	59	34	instance	instance	NOUN
acarelar-2670	59	35	a	a	DET
acarelar-2670	59	36	daily	daily	ADJ
acarelar-2670	59	37	production	production	NOUN
acarelar-2670	59	38	of	of	ADP
acarelar-2670	59	39	not	not	PART
acarelar-2670	59	40	less	less	ADJ
acarelar-2670	59	41	than	than	ADP
acarelar-2670	59	42	10	10	NUM
acarelar-2670	59	43	,	,	PUNCT
acarelar-2670	59	44	000	000	NUM
acarelar-2670	59	45	barrels	barrel	NOUN
acarelar-2670	59	46	.	.	PUNCT
acarelar-2670	60	1	5	5	X
acarelar-2670	60	2	.	.	X
acarelar-2670	60	3	establishment	establishment	NOUN
acarelar-2670	60	4	of	of	ADP
acarelar-2670	60	5	incorporated	incorporated	ADJ
acarelar-2670	60	6	joint	joint	ADJ
acarelar-2670	60	7	venture	venture	NOUN
acarelar-2670	60	8	i	i	NOUN
acarelar-2670	60	9	)	)	PUNCT
acarelar-2670	60	10	the	the	DET
acarelar-2670	60	11	nigerian	nigerian	ADJ
acarelar-2670	60	12	national	national	ADJ
acarelar-2670	60	13	petroleum	petroleum	PROPN
acarelar-2670	60	14	company	company	NOUN
acarelar-2670	60	15	limited	limit	VERB
acarelar-2670	60	16	(	(	PUNCT
acarelar-2670	60	17	nnpc	nnpc	NOUN
acarelar-2670	60	18	ltd)35	ltd)35	NOUN
acarelar-2670	60	19	and	and	CCONJ
acarelar-2670	60	20	other	other	ADJ
acarelar-2670	60	21	parties	party	NOUN
acarelar-2670	60	22	to	to	ADP
acarelar-2670	60	23	joint	joint	ADJ
acarelar-2670	60	24	operating	operating	NOUN
acarelar-2670	60	25	agreements	agreement	NOUN
acarelar-2670	60	26	in	in	ADP
acarelar-2670	60	27	respect	respect	NOUN
acarelar-2670	60	28	of	of	ADP
acarelar-2670	60	29	upstream	upstream	ADJ
acarelar-2670	60	30	petroleum	petroleum	NOUN
acarelar-2670	60	31	operations	operation	NOUN
acarelar-2670	60	32	,	,	PUNCT
acarelar-2670	60	33	may	may	AUX
acarelar-2670	60	34	on	on	ADP
acarelar-2670	60	35	a	a	DET
acarelar-2670	60	36	voluntary	voluntary	ADJ
acarelar-2670	60	37	basis	basis	NOUN
acarelar-2670	60	38	restructure	restructure	NOUN
acarelar-2670	60	39	their	their	PRON
acarelar-2670	60	40	joint	joint	ADJ
acarelar-2670	60	41	operating	operating	NOUN
acarelar-2670	60	42	agreement	agreement	NOUN
acarelar-2670	60	43	as	as	ADP
acarelar-2670	60	44	joint	joint	ADJ
acarelar-2670	60	45	venture	venture	NOUN
acarelar-2670	60	46	carried	carry	VERB
acarelar-2670	60	47	out	out	ADP
acarelar-2670	60	48	by	by	ADP
acarelar-2670	60	49	way	way	NOUN
acarelar-2670	60	50	of	of	ADP
acarelar-2670	60	51	a	a	DET
acarelar-2670	60	52	limited	limited	ADJ
acarelar-2670	60	53	liability	liability	NOUN
acarelar-2670	60	54	company	company	NOUN
acarelar-2670	60	55	(	(	PUNCT
acarelar-2670	60	56	ijvc	ijvc	PROPN
acarelar-2670	60	57	)	)	PUNCT
acarelar-2670	60	58	with	with	ADP
acarelar-2670	60	59	a	a	DET
acarelar-2670	60	60	view	view	NOUN
acarelar-2670	60	61	to	to	ADP
acarelar-2670	60	62	,	,	PUNCT
acarelar-2670	60	63	among	among	ADP
acarelar-2670	60	64	other	other	ADJ
acarelar-2670	60	65	things36	things36	NOUN
acarelar-2670	60	66	(	(	PUNCT
acarelar-2670	60	67	a	a	NOUN
acarelar-2670	60	68	)	)	PUNCT
acarelar-2670	60	69	agreeing	agree	VERB
acarelar-2670	60	70	and	and	CCONJ
acarelar-2670	60	71	executing	execute	VERB
acarelar-2670	60	72	a	a	DET
acarelar-2670	60	73	shareholder	shareholder	NOUN
acarelar-2670	60	74	’s	’s	PART
acarelar-2670	60	75	agreement	agreement	NOUN
acarelar-2670	60	76	in	in	ADP
acarelar-2670	60	77	respect	respect	NOUN
acarelar-2670	60	78	of	of	ADP
acarelar-2670	60	79	the	the	DET
acarelar-2670	60	80	applicable	applicable	ADJ
acarelar-2670	60	81	ijvc	ijvc	NOUN
acarelar-2670	60	82	(	(	PUNCT
acarelar-2670	60	83	b	b	NOUN
acarelar-2670	60	84	)	)	PUNCT
acarelar-2670	60	85	agreeing	agree	VERB
acarelar-2670	60	86	to	to	ADP
acarelar-2670	60	87	the	the	DET
acarelar-2670	60	88	provisions	provision	NOUN
acarelar-2670	60	89	of	of	ADP
acarelar-2670	60	90	the	the	DET
acarelar-2670	60	91	memorandum	memorandum	NOUN
acarelar-2670	60	92	and	and	CCONJ
acarelar-2670	60	93	articles	article	NOUN
acarelar-2670	60	94	of	of	ADP
acarelar-2670	60	95	association	association	NOUN
acarelar-2670	60	96	of	of	ADP
acarelar-2670	60	97	the	the	DET
acarelar-2670	60	98	applicable	applicable	ADJ
acarelar-2670	60	99	ijvc	ijvc	NOUN
acarelar-2670	60	100	.	.	PUNCT
acarelar-2670	61	1	following	follow	VERB
acarelar-2670	61	2	the	the	DET
acarelar-2670	61	3	incorporation	incorporation	NOUN
acarelar-2670	61	4	of	of	ADP
acarelar-2670	61	5	an	an	DET
acarelar-2670	61	6	ijvc	ijvc	NOUN
acarelar-2670	61	7	;	;	PUNCT
acarelar-2670	61	8	(	(	PUNCT
acarelar-2670	61	9	a	a	X
acarelar-2670	61	10	)	)	PUNCT
acarelar-2670	61	11	it	it	PRON
acarelar-2670	61	12	can	can	AUX
acarelar-2670	61	13	carry	carry	VERB
acarelar-2670	61	14	out	out	ADP
acarelar-2670	61	15	upstream	upstream	ADJ
acarelar-2670	61	16	,	,	PUNCT
acarelar-2670	61	17	midstream	midstream	NOUN
acarelar-2670	61	18	and	and	CCONJ
acarelar-2670	61	19	downstream	downstream	ADJ
acarelar-2670	61	20	petroleum	petroleum	NOUN
acarelar-2670	61	21	operations	operation	NOUN
acarelar-2670	61	22	subject	subject	ADJ
acarelar-2670	61	23	to	to	ADP
acarelar-2670	61	24	the	the	DET
acarelar-2670	61	25	appropriate	appropriate	ADJ
acarelar-2670	61	26	fiscal	fiscal	ADJ
acarelar-2670	61	27	regime	regime	NOUN
acarelar-2670	61	28	as	as	SCONJ
acarelar-2670	61	29	specified	specify	VERB
acarelar-2670	61	30	in	in	ADP
acarelar-2670	61	31	this	this	DET
acarelar-2670	61	32	act	act	NOUN
acarelar-2670	61	33	,	,	PUNCT
acarelar-2670	61	34	provided	provide	VERB
acarelar-2670	61	35	,	,	PUNCT
acarelar-2670	61	36	however	however	ADV
acarelar-2670	61	37	,	,	PUNCT
acarelar-2670	61	38	that	that	SCONJ
acarelar-2670	61	39	where	where	SCONJ
acarelar-2670	61	40	the	the	DET
acarelar-2670	61	41	parties	party	NOUN
acarelar-2670	61	42	wish	wish	VERB
acarelar-2670	61	43	to	to	PART
acarelar-2670	61	44	enter	enter	VERB
acarelar-2670	61	45	into	into	ADP
acarelar-2670	61	46	more	more	ADJ
acarelar-2670	61	47	than	than	ADP
acarelar-2670	61	48	none	none	NOUN
acarelar-2670	61	49	stream	stream	NOUN
acarelar-2670	61	50	of	of	ADP
acarelar-2670	61	51	operations	operation	NOUN
acarelar-2670	61	52	,	,	PUNCT
acarelar-2670	61	53	the	the	DET
acarelar-2670	61	54	parties	party	NOUN
acarelar-2670	61	55	shall	shall	AUX
acarelar-2670	61	56	incorporate	incorporate	VERB
acarelar-2670	61	57	separate	separate	ADJ
acarelar-2670	61	58	companies	company	NOUN
acarelar-2670	61	59	under	under	ADP
acarelar-2670	61	60	the	the	DET
acarelar-2670	61	61	act	act	NOUN
acarelar-2670	61	62	(	(	PUNCT
acarelar-2670	61	63	b	b	X
acarelar-2670	61	64	)	)	PUNCT
acarelar-2670	61	65	it	it	PRON
acarelar-2670	61	66	shall	shall	AUX
acarelar-2670	61	67	be	be	AUX
acarelar-2670	61	68	deemed	deem	VERB
acarelar-2670	61	69	to	to	PART
acarelar-2670	61	70	be	be	AUX
acarelar-2670	61	71	the	the	DET
acarelar-2670	61	72	sole	sole	ADJ
acarelar-2670	61	73	licence	licence	NOUN
acarelar-2670	61	74	or	or	CCONJ
acarelar-2670	61	75	lessee	lessee	NOUN
acarelar-2670	61	76	(	(	PUNCT
acarelar-2670	61	77	as	as	ADV
acarelar-2670	61	78	applicable	applicable	ADJ
acarelar-2670	61	79	)	)	PUNCT
acarelar-2670	61	80	of	of	ADP
acarelar-2670	61	81	each	each	DET
acarelar-2670	61	82	petroleum	petroleum	NOUN
acarelar-2670	61	83	prospecting	prospect	VERB
acarelar-2670	61	84	licence	licence	NOUN
acarelar-2670	61	85	or	or	CCONJ
acarelar-2670	61	86	25	25	NUM
acarelar-2670	61	87	exclusive	exclusive	ADJ
acarelar-2670	61	88	economic	economic	ADJ
acarelar-2670	61	89	zone	zone	NOUN
acarelar-2670	61	90	is	be	AUX
acarelar-2670	61	91	defined	define	VERB
acarelar-2670	61	92	in	in	ADP
acarelar-2670	61	93	article	article	NOUN
acarelar-2670	61	94	53	53	NUM
acarelar-2670	61	95	of	of	ADP
acarelar-2670	61	96	the	the	DET
acarelar-2670	61	97	united	united	PROPN
acarelar-2670	61	98	nation	nation	PROPN
acarelar-2670	61	99	as	as	ADP
acarelar-2670	61	100	conventions	convention	NOUN
acarelar-2670	61	101	on	on	ADP
acarelar-2670	61	102	the	the	DET
acarelar-2670	61	103	law	law	NOUN
acarelar-2670	61	104	of	of	ADP
acarelar-2670	61	105	the	the	DET
acarelar-2670	61	106	sea	sea	NOUN
acarelar-2670	61	107	,	,	PUNCT
acarelar-2670	61	108	1982	1982	NUM
acarelar-2670	61	109	as	as	ADP
acarelar-2670	61	110	an	an	DET
acarelar-2670	61	111	area	area	NOUN
acarelar-2670	61	112	beyond	beyond	ADP
acarelar-2670	61	113	and	and	CCONJ
acarelar-2670	61	114	adjacent	adjacent	ADJ
acarelar-2670	61	115	to	to	ADP
acarelar-2670	61	116	the	the	DET
acarelar-2670	61	117	territorial	territorial	ADJ
acarelar-2670	61	118	sea	sea	NOUN
acarelar-2670	61	119	,	,	PUNCT
acarelar-2670	61	120	subject	subject	ADJ
acarelar-2670	61	121	to	to	ADP
acarelar-2670	61	122	the	the	DET
acarelar-2670	61	123	specific	specific	ADJ
acarelar-2670	61	124	legal	legal	ADJ
acarelar-2670	61	125	regime	regime	NOUN
acarelar-2670	61	126	established	establish	VERB
acarelar-2670	61	127	in	in	ADP
acarelar-2670	61	128	this	this	DET
acarelar-2670	61	129	part	part	NOUN
acarelar-2670	61	130	,	,	PUNCT
acarelar-2670	61	131	under	under	ADP
acarelar-2670	61	132	which	which	PRON
acarelar-2670	61	133	the	the	DET
acarelar-2670	61	134	right	right	NOUN
acarelar-2670	61	135	and	and	CCONJ
acarelar-2670	61	136	jurisdiction	jurisdiction	NOUN
acarelar-2670	61	137	of	of	ADP
acarelar-2670	61	138	the	the	DET
acarelar-2670	61	139	coastal	coastal	ADJ
acarelar-2670	61	140	state	state	NOUN
acarelar-2670	61	141	and	and	CCONJ
acarelar-2670	61	142	the	the	DET
acarelar-2670	61	143	rights	right	NOUN
acarelar-2670	61	144	and	and	CCONJ
acarelar-2670	61	145	freedom	freedom	NOUN
acarelar-2670	61	146	of	of	ADP
acarelar-2670	61	147	other	other	ADJ
acarelar-2670	61	148	states	state	NOUN
acarelar-2670	61	149	are	be	AUX
acarelar-2670	61	150	governed	govern	VERB
acarelar-2670	61	151	by	by	ADP
acarelar-2670	61	152	relevant	relevant	ADJ
acarelar-2670	61	153	provisions	provision	NOUN
acarelar-2670	61	154	of	of	ADP
acarelar-2670	61	155	the	the	DET
acarelar-2670	61	156	convention	convention	NOUN
acarelar-2670	61	157	.	.	PUNCT
acarelar-2670	62	1	the	the	DET
acarelar-2670	62	2	zone	zone	NOUN
acarelar-2670	62	3	shall	shall	AUX
acarelar-2670	62	4	not	not	PART
acarelar-2670	62	5	extend	extend	VERB
acarelar-2670	62	6	beyond	beyond	ADP
acarelar-2670	62	7	200	200	NUM
acarelar-2670	62	8	nautical	nautical	ADJ
acarelar-2670	62	9	miles	mile	NOUN
acarelar-2670	62	10	from	from	ADP
acarelar-2670	62	11	the	the	DET
acarelar-2670	62	12	baselines	baseline	NOUN
acarelar-2670	62	13	from	from	ADP
acarelar-2670	62	14	which	which	PRON
acarelar-2670	62	15	the	the	DET
acarelar-2670	62	16	breath	breath	NOUN
acarelar-2670	62	17	of	of	ADP
acarelar-2670	62	18	the	the	DET
acarelar-2670	62	19	territorial	territorial	NOUN
acarelar-2670	62	20	’s	’s	PART
acarelar-2670	62	21	seas	sea	NOUN
acarelar-2670	62	22	is	be	AUX
acarelar-2670	62	23	measured	measure	VERB
acarelar-2670	62	24	.	.	PUNCT
acarelar-2670	63	1	26	26	NUM
acarelar-2670	63	2	pia	pia	NOUN
acarelar-2670	63	3	,	,	PUNCT
acarelar-2670	63	4	2021	2021	NUM
acarelar-2670	63	5	,	,	PUNCT
acarelar-2670	63	6	ibid	ibid	NOUN
acarelar-2670	63	7	,	,	PUNCT
acarelar-2670	63	8	s.70	s.70	PROPN
acarelar-2670	63	9	27	27	NUM
acarelar-2670	63	10	ibid	ibid	NOUN
acarelar-2670	63	11	,	,	PUNCT
acarelar-2670	63	12	2.318	2.318	NUM
acarelar-2670	63	13	,	,	PUNCT
acarelar-2670	63	14	commission	commission	NOUN
acarelar-2670	63	15	means	mean	VERB
acarelar-2670	63	16	the	the	DET
acarelar-2670	63	17	nigerian	nigerian	ADJ
acarelar-2670	63	18	upstream	upstream	ADJ
acarelar-2670	63	19	petroleum	petroleum	PROPN
acarelar-2670	63	20	regulatory	regulatory	ADJ
acarelar-2670	63	21	commission	commission	NOUN
acarelar-2670	63	22	established	establish	VERB
acarelar-2670	63	23	under	under	ADP
acarelar-2670	63	24	the	the	DET
acarelar-2670	63	25	act	act	NOUN
acarelar-2670	63	26	28	28	NUM
acarelar-2670	63	27	nogc	nogc	NOUN
acarelar-2670	63	28	1	1	NUM
acarelar-2670	63	29	(	(	PUNCT
acarelar-2670	63	30	1961	1961	NUM
acarelar-2670	63	31	-	-	SYM
acarelar-2670	63	32	1995)205	1995)205	NUM
acarelar-2670	63	33	29	29	NUM
acarelar-2670	63	34	pia	pia	NOUN
acarelar-2670	63	35	,	,	PUNCT
acarelar-2670	63	36	2021	2021	NUM
acarelar-2670	63	37	,	,	PUNCT
acarelar-2670	63	38	ibid	ibid	NOUN
acarelar-2670	63	39	,	,	PUNCT
acarelar-2670	63	40	s.70	s.70	PROPN
acarelar-2670	63	41	(	(	PUNCT
acarelar-2670	63	42	i	i	NOUN
acarelar-2670	63	43	)	)	PUNCT
acarelar-2670	63	44	(	(	PUNCT
acarelar-2670	63	45	a	a	X
acarelar-2670	63	46	-	-	PUNCT
acarelar-2670	63	47	c	c	NOUN
acarelar-2670	63	48	)	)	PUNCT
acarelar-2670	63	49	30	30	NUM
acarelar-2670	63	50	ibid	ibid	NOUN
acarelar-2670	63	51	,	,	PUNCT
acarelar-2670	63	52	s.70	s.70	X
acarelar-2670	63	53	(	(	PUNCT
acarelar-2670	63	54	2	2	NUM
acarelar-2670	63	55	)	)	PUNCT
acarelar-2670	63	56	,	,	PUNCT
acarelar-2670	63	57	.	.	PUNCT
acarelar-2670	64	1	however	however	ADV
acarelar-2670	64	2	,	,	PUNCT
acarelar-2670	64	3	this	this	PRON
acarelar-2670	64	4	is	be	AUX
acarelar-2670	64	5	subject	subject	ADJ
acarelar-2670	64	6	to	to	ADP
acarelar-2670	64	7	the	the	DET
acarelar-2670	64	8	overriding	override	VERB
acarelar-2670	64	9	power	power	NOUN
acarelar-2670	64	10	of	of	ADP
acarelar-2670	64	11	the	the	DET
acarelar-2670	64	12	minister	minister	NOUN
acarelar-2670	64	13	of	of	ADP
acarelar-2670	64	14	petroleum	petroleum	NOUN
acarelar-2670	64	15	in	in	ADP
acarelar-2670	64	16	section	section	NOUN
acarelar-2670	64	17	3	3	NUM
acarelar-2670	64	18	(	(	PUNCT
acarelar-2670	64	19	1	1	NUM
acarelar-2670	64	20	)	)	PUNCT
acarelar-2670	64	21	(	(	PUNCT
acarelar-2670	64	22	g	g	NOUN
acarelar-2670	64	23	-	-	PUNCT
acarelar-2670	64	24	h	h	NOUN
acarelar-2670	64	25	)	)	PUNCT
acarelar-2670	64	26	.	.	PUNCT
acarelar-2670	65	1	note	note	VERB
acarelar-2670	65	2	however	however	ADV
acarelar-2670	65	3	,	,	PUNCT
acarelar-2670	65	4	that	that	SCONJ
acarelar-2670	65	5	the	the	DET
acarelar-2670	65	6	implication	implication	NOUN
acarelar-2670	65	7	of	of	ADP
acarelar-2670	65	8	the	the	DET
acarelar-2670	65	9	use	use	NOUN
acarelar-2670	65	10	of	of	ADP
acarelar-2670	65	11	may	may	AUX
acarelar-2670	65	12	is	be	AUX
acarelar-2670	65	13	that	that	SCONJ
acarelar-2670	65	14	where	where	SCONJ
acarelar-2670	65	15	a	a	DET
acarelar-2670	65	16	non	non	ADJ
acarelar-2670	65	17	-	-	ADJ
acarelar-2670	65	18	nigeria	nigeria	ADJ
acarelar-2670	65	19	company	company	NOUN
acarelar-2670	65	20	meets	meet	VERB
acarelar-2670	65	21	up	up	ADP
acarelar-2670	65	22	with	with	ADP
acarelar-2670	65	23	the	the	DET
acarelar-2670	65	24	terms	term	NOUN
acarelar-2670	65	25	and	and	CCONJ
acarelar-2670	65	26	conditions	condition	NOUN
acarelar-2670	65	27	it	it	PRON
acarelar-2670	65	28	could	could	AUX
acarelar-2670	65	29	be	be	AUX
acarelar-2670	65	30	granted	grant	VERB
acarelar-2670	65	31	31	31	NUM
acarelar-2670	65	32	ibid	ibid	NOUN
acarelar-2670	65	33	,	,	PUNCT
acarelar-2670	65	34	s	s	VERB
acarelar-2670	65	35	71	71	NUM
acarelar-2670	65	36	(	(	PUNCT
acarelar-2670	65	37	1	1	NUM
acarelar-2670	65	38	)	)	SYM
acarelar-2670	65	39	32	32	NUM
acarelar-2670	65	40	ibid	ibid	NOUN
acarelar-2670	65	41	,	,	PUNCT
acarelar-2670	65	42	s	s	VERB
acarelar-2670	65	43	71	71	NUM
acarelar-2670	65	44	930	930	NUM
acarelar-2670	65	45	33	33	NUM
acarelar-2670	65	46	ibid	ibid	NOUN
acarelar-2670	65	47	,	,	PUNCT
acarelar-2670	65	48	s	s	VERB
acarelar-2670	65	49	72	72	NUM
acarelar-2670	65	50	(	(	PUNCT
acarelar-2670	65	51	1	1	NUM
acarelar-2670	65	52	)	)	PUNCT
acarelar-2670	65	53	34	34	NUM
acarelar-2670	65	54	ibid	ibid	NOUN
acarelar-2670	65	55	,	,	PUNCT
acarelar-2670	65	56	s.	s.	PROPN
acarelar-2670	65	57	81	81	NUM
acarelar-2670	65	58	(	(	PUNCT
acarelar-2670	65	59	1	1	NUM
acarelar-2670	65	60	)	)	PUNCT
acarelar-2670	65	61	35	35	NUM
acarelar-2670	65	62	ibd	ibd	NOUN
acarelar-2670	65	63	,	,	PUNCT
acarelar-2670	65	64	s.	s.	PROPN
acarelar-2670	65	65	65	65	NUM
acarelar-2670	65	66	(	(	PUNCT
acarelar-2670	65	67	i	i	NOUN
acarelar-2670	65	68	)	)	PUNCT
acarelar-2670	65	69	the	the	DET
acarelar-2670	65	70	proposed	propose	VERB
acarelar-2670	65	71	ijvc	ijvc	NOUN
acarelar-2670	65	72	structure	structure	NOUN
acarelar-2670	65	73	shall	shall	AUX
acarelar-2670	65	74	be	be	AUX
acarelar-2670	65	75	an	an	DET
acarelar-2670	65	76	independent	independent	ADJ
acarelar-2670	65	77	entity	entity	NOUN
acarelar-2670	65	78	,	,	PUNCT
acarelar-2670	65	79	having	have	VERB
acarelar-2670	65	80	a	a	DET
acarelar-2670	65	81	strong	strong	ADJ
acarelar-2670	65	82	commercial	commercial	ADJ
acarelar-2670	65	83	orientation	orientation	NOUN
acarelar-2670	65	84	and	and	CCONJ
acarelar-2670	65	85	transportation	transportation	NOUN
acarelar-2670	65	86	company	company	NOUN
acarelar-2670	65	87	operation	operation	NOUN
acarelar-2670	65	88	for	for	ADP
acarelar-2670	65	89	the	the	DET
acarelar-2670	65	90	ijvc	ijvc	PROPN
acarelar-2670	65	91	shareholders	shareholder	NOUN
acarelar-2670	65	92	with	with	ADP
acarelar-2670	65	93	clear	clear	ADJ
acarelar-2670	65	94	rules	rule	NOUN
acarelar-2670	65	95	for	for	ADP
acarelar-2670	65	96	accountability	accountability	NOUN
acarelar-2670	65	97	.	.	PUNCT
acarelar-2670	66	1	36	36	NUM
acarelar-2670	66	2	pia	pia	NOUN
acarelar-2670	66	3	,	,	PUNCT
acarelar-2670	66	4	2021	2021	NUM
acarelar-2670	66	5	,	,	PUNCT
acarelar-2670	66	6	second	second	ADJ
acarelar-2670	66	7	schedule	schedule	NOUN
acarelar-2670	66	8	,	,	PUNCT
acarelar-2670	66	9	paragraph	paragraph	NOUN
acarelar-2670	66	10	1,2,3	1,2,3	NUM
acarelar-2670	66	11	,	,	PUNCT
acarelar-2670	66	12	&	&	CCONJ
acarelar-2670	66	13	4	4	NUM
acarelar-2670	66	14	bielu	bielu	NOUN
acarelar-2670	66	15	:	:	PUNCT
acarelar-2670	66	16	legal	legal	ADJ
acarelar-2670	66	17	framework	framework	NOUN
acarelar-2670	66	18	for	for	ADP
acarelar-2670	66	19	petroleum	petroleum	NOUN
acarelar-2670	66	20	administration	administration	NOUN
acarelar-2670	66	21	and	and	CCONJ
acarelar-2670	66	22	taxation	taxation	NOUN
acarelar-2670	66	23	in	in	ADP
acarelar-2670	66	24	nigeria	nigeria	PROPN
acarelar-2670	66	25	:	:	PUNCT
acarelar-2670	66	26	a	a	DET
acarelar-2670	66	27	legal	legal	ADJ
acarelar-2670	66	28	appraisal	appraisal	NOUN
acarelar-2670	66	29	of	of	ADP
acarelar-2670	66	30	conflicting	conflicting	ADJ
acarelar-2670	66	31	legislations	legislation	NOUN
acarelar-2670	66	32	73	73	NUM
acarelar-2670	66	33	|	|	ADV
acarelar-2670	66	34	p	p	ADP
acarelar-2670	66	35	a	a	DET
acarelar-2670	66	36	g	g	NOUN
acarelar-2670	66	37	e	e	NOUN
acarelar-2670	66	38	petroleum	petroleum	NOUN
acarelar-2670	66	39	mining	mining	NOUN
acarelar-2670	66	40	lease	lease	NOUN
acarelar-2670	66	41	held	hold	VERB
acarelar-2670	66	42	jointly	jointly	ADV
acarelar-2670	66	43	under	under	ADP
acarelar-2670	66	44	the	the	DET
acarelar-2670	66	45	applicable	applicable	ADJ
acarelar-2670	66	46	existing	exist	VERB
acarelar-2670	66	47	joint	joint	ADJ
acarelar-2670	66	48	operating	operating	NOUN
acarelar-2670	66	49	agreement	agreement	NOUN
acarelar-2670	66	50	immediately	immediately	ADV
acarelar-2670	66	51	prior	prior	ADV
acarelar-2670	66	52	to	to	ADP
acarelar-2670	66	53	its	its	PRON
acarelar-2670	66	54	incorporation	incorporation	NOUN
acarelar-2670	66	55	.	.	PUNCT
acarelar-2670	67	1	production	production	NOUN
acarelar-2670	67	2	sharing	sharing	NOUN
acarelar-2670	67	3	contract	contract	NOUN
acarelar-2670	67	4	production	production	NOUN
acarelar-2670	67	5	sharing	sharing	NOUN
acarelar-2670	67	6	contract	contract	NOUN
acarelar-2670	67	7	is	be	AUX
acarelar-2670	67	8	any	any	DET
acarelar-2670	67	9	agreement	agreement	NOUN
acarelar-2670	67	10	for	for	ADP
acarelar-2670	67	11	the	the	DET
acarelar-2670	67	12	exploration	exploration	NOUN
acarelar-2670	67	13	,	,	PUNCT
acarelar-2670	67	14	development	development	NOUN
acarelar-2670	67	15	and	and	CCONJ
acarelar-2670	67	16	production	production	NOUN
acarelar-2670	67	17	of	of	ADP
acarelar-2670	67	18	petroleum	petroleum	NOUN
acarelar-2670	67	19	on	on	ADP
acarelar-2670	67	20	terms	term	NOUN
acarelar-2670	67	21	under	under	ADP
acarelar-2670	67	22	which	which	PRON
acarelar-2670	67	23	the	the	DET
acarelar-2670	67	24	financial	financial	ADJ
acarelar-2670	67	25	risk	risk	NOUN
acarelar-2670	67	26	-	-	PUNCT
acarelar-2670	67	27	bearing	bear	VERB
acarelar-2670	67	28	party	party	NOUN
acarelar-2670	67	29	shall	shall	AUX
acarelar-2670	67	30	recover	recover	VERB
acarelar-2670	67	31	costs	cost	NOUN
acarelar-2670	67	32	and	and	CCONJ
acarelar-2670	67	33	receives	receive	VERB
acarelar-2670	67	34	a	a	DET
acarelar-2670	67	35	share	share	NOUN
acarelar-2670	67	36	of	of	ADP
acarelar-2670	67	37	the	the	DET
acarelar-2670	67	38	profits	profit	NOUN
acarelar-2670	67	39	based	base	VERB
acarelar-2670	67	40	on	on	ADP
acarelar-2670	67	41	a	a	DET
acarelar-2670	67	42	share	share	NOUN
acarelar-2670	67	43	of	of	ADP
acarelar-2670	67	44	production	production	NOUN
acarelar-2670	67	45	as	as	SCONJ
acarelar-2670	67	46	established	establish	VERB
acarelar-2670	67	47	in	in	ADP
acarelar-2670	67	48	the	the	DET
acarelar-2670	67	49	contract	contract	NOUN
acarelar-2670	67	50	from	from	ADP
acarelar-2670	67	51	the	the	DET
acarelar-2670	67	52	applicable	applicable	ADJ
acarelar-2670	67	53	area	area	NOUN
acarelar-2670	67	54	.	.	PUNCT
acarelar-2670	68	1	nnpc	nnpc	PROPN
acarelar-2670	68	2	limited	limited	PROPN
acarelar-2670	68	3	is	be	AUX
acarelar-2670	68	4	vested	vest	VERB
acarelar-2670	68	5	with	with	ADP
acarelar-2670	68	6	the	the	DET
acarelar-2670	68	7	concessionaire	concessionaire	NOUN
acarelar-2670	68	8	of	of	ADP
acarelar-2670	68	9	all	all	DET
acarelar-2670	68	10	production	production	NOUN
acarelar-2670	68	11	sharing	sharing	NOUN
acarelar-2670	68	12	contracts	contract	NOUN
acarelar-2670	68	13	(	(	PUNCT
acarelar-2670	68	14	pcs	pc	NOUN
acarelar-2670	68	15	)	)	PUNCT
acarelar-2670	68	16	,	,	PUNCT
acarelar-2670	68	17	profit	profit	NOUN
acarelar-2670	68	18	sharing	sharing	NOUN
acarelar-2670	68	19	and	and	CCONJ
acarelar-2670	68	20	risk	risk	NOUN
acarelar-2670	68	21	service	service	NOUN
acarelar-2670	68	22	contracts	contract	NOUN
acarelar-2670	68	23	as	as	ADP
acarelar-2670	68	24	the	the	DET
acarelar-2670	68	25	national	national	ADJ
acarelar-2670	68	26	oil	oil	NOUN
acarelar-2670	68	27	company	company	NOUN
acarelar-2670	68	28	on	on	ADP
acarelar-2670	68	29	behalf	behalf	NOUN
acarelar-2670	68	30	of	of	ADP
acarelar-2670	68	31	the	the	DET
acarelar-2670	68	32	federation	federation	NOUN
acarelar-2670	68	33	in	in	ADP
acarelar-2670	68	34	line	line	NOUN
acarelar-2670	68	35	with	with	ADP
acarelar-2670	68	36	its	its	PRON
acarelar-2670	68	37	competencies.37	competencies.37	NOUN
acarelar-2670	68	38	under	under	ADP
acarelar-2670	68	39	this	this	DET
acarelar-2670	68	40	arrangement	arrangement	NOUN
acarelar-2670	68	41	,	,	PUNCT
acarelar-2670	68	42	nnpc	nnpc	PROPN
acarelar-2670	68	43	limited	limit	VERB
acarelar-2670	68	44	remains	remain	VERB
acarelar-2670	68	45	the	the	DET
acarelar-2670	68	46	owner	owner	NOUN
acarelar-2670	68	47	of	of	ADP
acarelar-2670	68	48	the	the	DET
acarelar-2670	68	49	mineral	mineral	NOUN
acarelar-2670	68	50	right	right	NOUN
acarelar-2670	68	51	(	(	PUNCT
acarelar-2670	68	52	concession	concession	NOUN
acarelar-2670	68	53	)	)	PUNCT
acarelar-2670	68	54	and	and	CCONJ
acarelar-2670	68	55	enters	enter	VERB
acarelar-2670	68	56	into	into	ADP
acarelar-2670	68	57	a	a	DET
acarelar-2670	68	58	contract	contract	NOUN
acarelar-2670	68	59	with	with	ADP
acarelar-2670	68	60	a	a	DET
acarelar-2670	68	61	foreign	foreign	ADJ
acarelar-2670	68	62	technical	technical	ADJ
acarelar-2670	68	63	partners	partner	NOUN
acarelar-2670	68	64	designated	designate	VERB
acarelar-2670	68	65	contractors	contractor	NOUN
acarelar-2670	68	66	as	as	SCONJ
acarelar-2670	68	67	held	hold	VERB
acarelar-2670	68	68	esso	esso	PROPN
acarelar-2670	68	69	exploration	exploration	NOUN
acarelar-2670	68	70	and	and	CCONJ
acarelar-2670	68	71	production	production	PROPN
acarelar-2670	68	72	nigeria	nigeria	PROPN
acarelar-2670	68	73	ltd	ltd	PROPN
acarelar-2670	68	74	&	&	CCONJ
acarelar-2670	68	75	nor	nor	CCONJ
acarelar-2670	68	76	v	v	ADP
acarelar-2670	68	77	firs.38	firs.38	NOUN
acarelar-2670	68	78	the	the	DET
acarelar-2670	68	79	contractor	contractor	NOUN
acarelar-2670	68	80	bears	bear	VERB
acarelar-2670	68	81	all	all	DET
acarelar-2670	68	82	the	the	DET
acarelar-2670	68	83	risks	risk	NOUN
acarelar-2670	68	84	and	and	CCONJ
acarelar-2670	68	85	when	when	SCONJ
acarelar-2670	68	86	oil	oil	NOUN
acarelar-2670	68	87	is	be	AUX
acarelar-2670	68	88	discovered	discover	VERB
acarelar-2670	68	89	in	in	ADP
acarelar-2670	68	90	commercial	commercial	ADJ
acarelar-2670	68	91	quantity	quantity	NOUN
acarelar-2670	68	92	,	,	PUNCT
acarelar-2670	68	93	they	they	PRON
acarelar-2670	68	94	recover	recover	VERB
acarelar-2670	68	95	their	their	PRON
acarelar-2670	68	96	cost	cost	NOUN
acarelar-2670	68	97	and	and	CCONJ
acarelar-2670	68	98	share	share	NOUN
acarelar-2670	68	99	profit	profit	NOUN
acarelar-2670	68	100	on	on	ADP
acarelar-2670	68	101	a	a	DET
acarelar-2670	68	102	predetermined	predetermine	VERB
acarelar-2670	68	103	ratio	ratio	NOUN
acarelar-2670	68	104	with	with	ADP
acarelar-2670	68	105	nnpc	nnpc	NOUN
acarelar-2670	68	106	.	.	PUNCT
acarelar-2670	69	1	the	the	DET
acarelar-2670	69	2	royalty	royalty	NOUN
acarelar-2670	69	3	payable	payable	ADJ
acarelar-2670	69	4	under	under	ADP
acarelar-2670	69	5	this	this	DET
acarelar-2670	69	6	arrangement	arrangement	NOUN
acarelar-2670	69	7	is	be	AUX
acarelar-2670	69	8	as	as	SCONJ
acarelar-2670	69	9	follows	follow	VERB
acarelar-2670	69	10	;	;	PUNCT
acarelar-2670	69	11	201	201	NUM
acarelar-2670	69	12	500mters	500mters	PROPN
acarelar-2670	69	13	water	water	NOUN
acarelar-2670	69	14	depth	depth	NOUN
acarelar-2670	69	15	.	.	PUNCT
acarelar-2670	69	16	.	.	PUNCT
acarelar-2670	70	1	.12	.12	NUM
acarelar-2670	70	2	%	%	NOUN
acarelar-2670	70	3	501	501	NUM
acarelar-2670	70	4	800	800	NUM
acarelar-2670	70	5	meters	meter	NOUN
acarelar-2670	70	6	depth	depth	NOUN
acarelar-2670	70	7	.	.	PUNCT
acarelar-2670	70	8	.	.	PUNCT
acarelar-2670	70	9	.	.	PUNCT
acarelar-2670	71	1	.8	.8	NUM
acarelar-2670	71	2	%	%	NOUN
acarelar-2670	71	3	801	801	NUM
acarelar-2670	71	4	1000	1000	NUM
acarelar-2670	71	5	meters	meter	NOUN
acarelar-2670	71	6	depth	depth	NOUN
acarelar-2670	71	7	.	.	PUNCT
acarelar-2670	71	8	.	.	PUNCT
acarelar-2670	71	9	.	.	PUNCT
acarelar-2670	72	1	.4	.4	NUM
acarelar-2670	72	2	%	%	NOUN
acarelar-2670	72	3	beyond	beyond	ADP
acarelar-2670	72	4	1000	1000	NUM
acarelar-2670	72	5	meters	meter	NOUN
acarelar-2670	72	6	water	water	NOUN
acarelar-2670	72	7	depth	depth	NOUN
acarelar-2670	72	8	.	.	PUNCT
acarelar-2670	72	9	.	.	PUNCT
acarelar-2670	72	10	.	.	PUNCT
acarelar-2670	73	1	0	0	NUM
acarelar-2670	73	2	%	%	NOUN
acarelar-2670	73	3	at	at	ADP
acarelar-2670	73	4	the	the	DET
acarelar-2670	73	5	inland	inland	ADJ
acarelar-2670	73	6	basin	basin	NOUN
acarelar-2670	73	7	water	water	NOUN
acarelar-2670	73	8	depth	depth	NOUN
acarelar-2670	73	9	.	.	PUNCT
acarelar-2670	74	1	.10	.10	NUM
acarelar-2670	74	2	%	%	NOUN
acarelar-2670	74	3	6	6	NUM
acarelar-2670	74	4	.	.	PUNCT
acarelar-2670	74	5	petroleum	petroleum	NOUN
acarelar-2670	74	6	profit	profit	NOUN
acarelar-2670	74	7	tax	tax	NOUN
acarelar-2670	74	8	the	the	DET
acarelar-2670	74	9	petroleum	petroleum	NOUN
acarelar-2670	74	10	profit	profit	NOUN
acarelar-2670	74	11	tax	tax	NOUN
acarelar-2670	74	12	act39	act39	NOUN
acarelar-2670	74	13	provides	provide	VERB
acarelar-2670	74	14	a	a	DET
acarelar-2670	74	15	legal	legal	ADJ
acarelar-2670	74	16	framework	framework	NOUN
acarelar-2670	74	17	for	for	ADP
acarelar-2670	74	18	the	the	DET
acarelar-2670	74	19	understanding	understanding	NOUN
acarelar-2670	74	20	of	of	ADP
acarelar-2670	74	21	the	the	DET
acarelar-2670	74	22	nigeria	nigeria	PROPN
acarelar-2670	74	23	petroleum	petroleum	NOUN
acarelar-2670	74	24	tax	tax	NOUN
acarelar-2670	74	25	regime	regime	NOUN
acarelar-2670	74	26	.	.	PUNCT
acarelar-2670	75	1	it	it	PRON
acarelar-2670	75	2	is	be	AUX
acarelar-2670	75	3	only	only	ADV
acarelar-2670	75	4	the	the	DET
acarelar-2670	75	5	profit	profit	NOUN
acarelar-2670	75	6	of	of	ADP
acarelar-2670	75	7	the	the	DET
acarelar-2670	75	8	upstream	upstream	ADJ
acarelar-2670	75	9	activities	activity	NOUN
acarelar-2670	75	10	,	,	PUNCT
acarelar-2670	75	11	that	that	ADV
acarelar-2670	75	12	is	is	ADV
acarelar-2670	75	13	,	,	PUNCT
acarelar-2670	75	14	operations	operation	NOUN
acarelar-2670	75	15	involved	involve	VERB
acarelar-2670	75	16	in	in	ADP
acarelar-2670	75	17	all	all	DET
acarelar-2670	75	18	the	the	DET
acarelar-2670	75	19	activities	activity	NOUN
acarelar-2670	75	20	carried	carry	VERB
acarelar-2670	75	21	out	out	ADP
acarelar-2670	75	22	in	in	ADP
acarelar-2670	75	23	the	the	DET
acarelar-2670	75	24	oil	oil	NOUN
acarelar-2670	75	25	exploration	exploration	NOUN
acarelar-2670	75	26	,	,	PUNCT
acarelar-2670	75	27	drilling	drilling	NOUN
acarelar-2670	75	28	,	,	PUNCT
acarelar-2670	75	29	extraction	extraction	NOUN
acarelar-2670	75	30	,	,	PUNCT
acarelar-2670	75	31	development	development	NOUN
acarelar-2670	75	32	,	,	PUNCT
acarelar-2670	75	33	production	production	NOUN
acarelar-2670	75	34	,	,	PUNCT
acarelar-2670	75	35	transportation	transportation	NOUN
acarelar-2670	75	36	and	and	CCONJ
acarelar-2670	75	37	sale	sale	NOUN
acarelar-2670	75	38	of	of	ADP
acarelar-2670	75	39	crude	crude	ADJ
acarelar-2670	75	40	oil	oil	NOUN
acarelar-2670	75	41	that	that	PRON
acarelar-2670	75	42	is	be	AUX
acarelar-2670	75	43	chargeable	chargeable	ADJ
acarelar-2670	75	44	to	to	ADP
acarelar-2670	75	45	tax.40	tax.40	VERB
acarelar-2670	75	46	the	the	DET
acarelar-2670	75	47	profit	profit	NOUN
acarelar-2670	75	48	of	of	ADP
acarelar-2670	75	49	the	the	DET
acarelar-2670	75	50	other	other	ADJ
acarelar-2670	75	51	two	two	NUM
acarelar-2670	75	52	categories	category	NOUN
acarelar-2670	75	53	of	of	ADP
acarelar-2670	75	54	companies	company	NOUN
acarelar-2670	75	55	involved	involve	VERB
acarelar-2670	75	56	in	in	ADP
acarelar-2670	75	57	the	the	DET
acarelar-2670	75	58	industry	industry	NOUN
acarelar-2670	75	59	,	,	PUNCT
acarelar-2670	75	60	that	that	ADV
acarelar-2670	75	61	is	is	ADV
acarelar-2670	75	62	,	,	PUNCT
acarelar-2670	75	63	the	the	DET
acarelar-2670	75	64	downstream	downstream	ADJ
acarelar-2670	75	65	and	and	CCONJ
acarelar-2670	75	66	midstream	midstream	NOUN
acarelar-2670	75	67	sectors	sector	NOUN
acarelar-2670	75	68	are	be	AUX
acarelar-2670	75	69	charged	charge	VERB
acarelar-2670	75	70	under	under	ADP
acarelar-2670	75	71	the	the	DET
acarelar-2670	75	72	companies	company	NOUN
acarelar-2670	75	73	income	income	PROPN
acarelar-2670	75	74	tax	tax	PROPN
acarelar-2670	75	75	act	act	PROPN
acarelar-2670	75	76	,	,	PUNCT
acarelar-2670	75	77	2007	2007	NUM
acarelar-2670	75	78	.	.	PUNCT
acarelar-2670	76	1	apart	apart	ADV
acarelar-2670	76	2	from	from	ADP
acarelar-2670	76	3	the	the	DET
acarelar-2670	76	4	petroleum	petroleum	NOUN
acarelar-2670	76	5	profit	profit	NOUN
acarelar-2670	76	6	tax	tax	NOUN
acarelar-2670	76	7	act	act	PROPN
acarelar-2670	76	8	,	,	PUNCT
acarelar-2670	76	9	there	there	PRON
acarelar-2670	76	10	are	be	VERB
acarelar-2670	76	11	other	other	ADJ
acarelar-2670	76	12	various	various	ADJ
acarelar-2670	76	13	contractual	contractual	ADJ
acarelar-2670	76	14	agreements	agreement	NOUN
acarelar-2670	76	15	,	,	PUNCT
acarelar-2670	76	16	memorandum	memorandum	NOUN
acarelar-2670	76	17	of	of	ADP
acarelar-2670	76	18	understanding	understanding	NOUN
acarelar-2670	76	19	and	and	CCONJ
acarelar-2670	76	20	others	other	NOUN
acarelar-2670	76	21	that	that	PRON
acarelar-2670	76	22	provide	provide	VERB
acarelar-2670	76	23	information	information	NOUN
acarelar-2670	76	24	on	on	ADP
acarelar-2670	76	25	the	the	DET
acarelar-2670	76	26	incentives	incentive	NOUN
acarelar-2670	76	27	made	make	VERB
acarelar-2670	76	28	available	available	ADJ
acarelar-2670	76	29	by	by	ADP
acarelar-2670	76	30	the	the	DET
acarelar-2670	76	31	federal	federal	ADJ
acarelar-2670	76	32	government	government	NOUN
acarelar-2670	76	33	to	to	ADP
acarelar-2670	76	34	the	the	DET
acarelar-2670	76	35	operators	operator	NOUN
acarelar-2670	76	36	in	in	ADP
acarelar-2670	76	37	the	the	DET
acarelar-2670	76	38	oil	oil	NOUN
acarelar-2670	76	39	and	and	CCONJ
acarelar-2670	76	40	gas	gas	NOUN
acarelar-2670	76	41	sector	sector	NOUN
acarelar-2670	76	42	.	.	PUNCT
acarelar-2670	77	1	these	these	PRON
acarelar-2670	77	2	include	include	VERB
acarelar-2670	77	3	:	:	PUNCT
acarelar-2670	77	4	a.	a.	NOUN
acarelar-2670	77	5	associated	associate	VERB
acarelar-2670	77	6	gas	gas	NOUN
acarelar-2670	77	7	fiscal	fiscal	ADJ
acarelar-2670	77	8	arrangement	arrangement	NOUN
acarelar-2670	77	9	(	(	PUNCT
acarelar-2670	77	10	agfa	agfa	PROPN
acarelar-2670	77	11	)	)	PUNCT
acarelar-2670	77	12	1992	1992	NUM
acarelar-2670	77	13	which	which	PRON
acarelar-2670	77	14	was	be	AUX
acarelar-2670	77	15	later	later	ADV
acarelar-2670	77	16	reviewed	review	VERB
acarelar-2670	77	17	in	in	ADP
acarelar-2670	77	18	1997	1997	NUM
acarelar-2670	77	19	,	,	PUNCT
acarelar-2670	77	20	1998and	1998and	NOUN
acarelar-2670	77	21	19999	19999	NUM
acarelar-2670	77	22	,	,	PUNCT
acarelar-2670	77	23	b.	b.	PROPN
acarelar-2670	77	24	production	production	NOUN
acarelar-2670	77	25	sharing	sharing	NOUN
acarelar-2670	77	26	contract	contract	NOUN
acarelar-2670	77	27	(	(	PUNCT
acarelar-2670	77	28	psc	psc	PROPN
acarelar-2670	77	29	)	)	PUNCT
acarelar-2670	77	30	of	of	ADP
acarelar-2670	77	31	1993	1993	NUM
acarelar-2670	77	32	.	.	PUNCT
acarelar-2670	78	1	this	this	DET
acarelar-2670	78	2	deals	deal	NOUN
acarelar-2670	78	3	with	with	ADP
acarelar-2670	78	4	the	the	DET
acarelar-2670	78	5	exploration	exploration	NOUN
acarelar-2670	78	6	and	and	CCONJ
acarelar-2670	78	7	production	production	NOUN
acarelar-2670	78	8	in	in	ADP
acarelar-2670	78	9	deep	deep	ADJ
acarelar-2670	78	10	offshore	offshore	ADJ
acarelar-2670	78	11	territorial	territorial	ADJ
acarelar-2670	78	12	waters	water	NOUN
acarelar-2670	78	13	in	in	ADP
acarelar-2670	78	14	nigeria	nigeria	PROPN
acarelar-2670	78	15	.	.	PUNCT
acarelar-2670	79	1	c.	c.	PROPN
acarelar-2670	79	2	memorandum	memorandum	NOUN
acarelar-2670	79	3	of	of	ADP
acarelar-2670	79	4	understanding	understanding	NOUN
acarelar-2670	79	5	(	(	PUNCT
acarelar-2670	79	6	muo	muo	NOUN
acarelar-2670	79	7	)	)	PUNCT
acarelar-2670	79	8	of	of	ADP
acarelar-2670	79	9	2000	2000	NUM
acarelar-2670	79	10	.	.	PUNCT
acarelar-2670	80	1	noteworthy	noteworthy	ADJ
acarelar-2670	80	2	,	,	PUNCT
acarelar-2670	80	3	is	be	AUX
acarelar-2670	80	4	the	the	DET
acarelar-2670	80	5	introduction	introduction	NOUN
acarelar-2670	80	6	of	of	ADP
acarelar-2670	80	7	hydrocarbon	hydrocarbon	NOUN
acarelar-2670	80	8	tax41	tax41	NOUN
acarelar-2670	80	9	in	in	ADP
acarelar-2670	80	10	the	the	DET
acarelar-2670	80	11	petroleum	petroleum	NOUN
acarelar-2670	80	12	industry	industry	NOUN
acarelar-2670	80	13	act	act	NOUN
acarelar-2670	80	14	,	,	PUNCT
acarelar-2670	80	15	2021	2021	NUM
acarelar-2670	80	16	which	which	PRON
acarelar-2670	80	17	is	be	AUX
acarelar-2670	80	18	applicable	applicable	ADJ
acarelar-2670	80	19	and	and	CCONJ
acarelar-2670	80	20	levied	levy	VERB
acarelar-2670	80	21	upon	upon	SCONJ
acarelar-2670	80	22	the	the	DET
acarelar-2670	80	23	profits	profit	NOUN
acarelar-2670	80	24	of	of	ADP
acarelar-2670	80	25	companies	company	NOUN
acarelar-2670	80	26	engaged	engage	VERB
acarelar-2670	80	27	in	in	ADP
acarelar-2670	80	28	the	the	DET
acarelar-2670	80	29	upstream	upstream	ADJ
acarelar-2670	80	30	petroleum	petroleum	NOUN
acarelar-2670	80	31	operations	operation	NOUN
acarelar-2670	80	32	in	in	ADP
acarelar-2670	80	33	the	the	DET
acarelar-2670	80	34	onshore	onshore	NOUN
acarelar-2670	80	35	,	,	PUNCT
acarelar-2670	80	36	shallow	shallow	ADJ
acarelar-2670	80	37	water	water	NOUN
acarelar-2670	80	38	and	and	CCONJ
acarelar-2670	80	39	deep	deep	ADJ
acarelar-2670	80	40	offshore	offshore	ADV
acarelar-2670	80	41	,	,	PUNCT
acarelar-2670	80	42	payable	payable	ADJ
acarelar-2670	80	43	during	during	ADP
acarelar-2670	80	44	each	each	DET
acarelar-2670	80	45	accounting	accounting	NOUN
acarelar-2670	80	46	period	period	NOUN
acarelar-2670	80	47	.	.	PUNCT
acarelar-2670	81	1	6.1	6.1	NUM
acarelar-2670	81	2	administration	administration	NOUN
acarelar-2670	81	3	of	of	ADP
acarelar-2670	81	4	petroleum	petroleum	NOUN
acarelar-2670	81	5	profit	profit	NOUN
acarelar-2670	81	6	tax	tax	NOUN
acarelar-2670	81	7	taxation	taxation	NOUN
acarelar-2670	81	8	of	of	ADP
acarelar-2670	81	9	petroleum	petroleum	NOUN
acarelar-2670	81	10	profit	profit	NOUN
acarelar-2670	81	11	which	which	PRON
acarelar-2670	81	12	started	start	VERB
acarelar-2670	81	13	since	since	SCONJ
acarelar-2670	81	14	1959	1959	NUM
acarelar-2670	81	15	and	and	CCONJ
acarelar-2670	81	16	the	the	DET
acarelar-2670	81	17	enactment	enactment	NOUN
acarelar-2670	81	18	has	have	AUX
acarelar-2670	81	19	further	far	ADV
acarelar-2670	81	20	been	be	AUX
acarelar-2670	81	21	amended	amend	VERB
acarelar-2670	81	22	and	and	CCONJ
acarelar-2670	81	23	the	the	DET
acarelar-2670	81	24	objectives	objective	NOUN
acarelar-2670	81	25	of	of	ADP
acarelar-2670	81	26	which	which	PRON
acarelar-2670	81	27	as	as	SCONJ
acarelar-2670	81	28	stated	state	VERB
acarelar-2670	81	29	in	in	ADP
acarelar-2670	81	30	the	the	DET
acarelar-2670	81	31	preamble	preamble	NOUN
acarelar-2670	81	32	is	be	AUX
acarelar-2670	81	33	to	to	PART
acarelar-2670	81	34	impose	impose	VERB
acarelar-2670	81	35	a	a	DET
acarelar-2670	81	36	tax	tax	NOUN
acarelar-2670	81	37	upon	upon	SCONJ
acarelar-2670	81	38	profits	profit	NOUN
acarelar-2670	81	39	from	from	ADP
acarelar-2670	81	40	winning	win	VERB
acarelar-2670	81	41	of	of	ADP
acarelar-2670	81	42	petroleum	petroleum	NOUN
acarelar-2670	81	43	in	in	ADP
acarelar-2670	81	44	nigeria	nigeria	PROPN
acarelar-2670	81	45	,	,	PUNCT
acarelar-2670	81	46	to	to	PART
acarelar-2670	81	47	provide	provide	VERB
acarelar-2670	81	48	for	for	ADP
acarelar-2670	81	49	the	the	DET
acarelar-2670	81	50	assessment	assessment	NOUN
acarelar-2670	81	51	and	and	CCONJ
acarelar-2670	81	52	collection	collection	NOUN
acarelar-2670	81	53	thereof	thereof	ADV
acarelar-2670	81	54	and	and	CCONJ
acarelar-2670	81	55	for	for	ADP
acarelar-2670	81	56	purposes	purpose	NOUN
acarelar-2670	81	57	connected	connect	VERB
acarelar-2670	81	58	therewith	therewith	NOUN
acarelar-2670	81	59	.	.	PUNCT
acarelar-2670	82	1	the	the	DET
acarelar-2670	82	2	board42	board42	NOUN
acarelar-2670	82	3	was	be	AUX
acarelar-2670	82	4	established	establish	VERB
acarelar-2670	82	5	in	in	ADP
acarelar-2670	82	6	the	the	DET
acarelar-2670	82	7	act,43	act,43	PROPN
acarelar-2670	82	8	the	the	DET
acarelar-2670	82	9	federal	federal	PROPN
acarelar-2670	82	10	inland	inland	PROPN
acarelar-2670	82	11	revenue	revenue	NOUN
acarelar-2670	82	12	service	service	NOUN
acarelar-2670	82	13	(	(	PUNCT
acarelar-2670	82	14	firs	fir	NOUN
acarelar-2670	82	15	)	)	PUNCT
acarelar-2670	82	16	is	be	AUX
acarelar-2670	82	17	vested	vest	VERB
acarelar-2670	82	18	with	with	ADP
acarelar-2670	82	19	the	the	DET
acarelar-2670	82	20	power	power	NOUN
acarelar-2670	82	21	to	to	PART
acarelar-2670	82	22	administer	administer	VERB
acarelar-2670	82	23	,	,	PUNCT
acarelar-2670	82	24	manage	manage	VERB
acarelar-2670	82	25	,	,	PUNCT
acarelar-2670	82	26	charging	charging	NOUN
acarelar-2670	82	27	and	and	CCONJ
acarelar-2670	82	28	collection	collection	NOUN
acarelar-2670	82	29	of	of	ADP
acarelar-2670	82	30	petroleum	petroleum	NOUN
acarelar-2670	82	31	profit	profit	NOUN
acarelar-2670	82	32	tax	tax	NOUN
acarelar-2670	82	33	.	.	PUNCT
acarelar-2670	83	1	the	the	DET
acarelar-2670	83	2	federal	federal	PROPN
acarelar-2670	83	3	inland	inland	PROPN
acarelar-2670	83	4	revenue	revenue	NOUN
acarelar-2670	83	5	service	service	NOUN
acarelar-2670	83	6	is	be	AUX
acarelar-2670	83	7	statutorily	statutorily	ADV
acarelar-2670	83	8	responsible	responsible	ADJ
acarelar-2670	83	9	for	for	ADP
acarelar-2670	83	10	the	the	DET
acarelar-2670	83	11	assessment	assessment	NOUN
acarelar-2670	83	12	and	and	CCONJ
acarelar-2670	83	13	collection	collection	NOUN
acarelar-2670	83	14	of	of	ADP
acarelar-2670	83	15	taxes	taxis	NOUN
acarelar-2670	83	16	in	in	ADP
acarelar-2670	83	17	the	the	DET
acarelar-2670	83	18	oil	oil	NOUN
acarelar-2670	83	19	and	and	CCONJ
acarelar-2670	83	20	gas	gas	NOUN
acarelar-2670	83	21	sector	sector	NOUN
acarelar-2670	83	22	of	of	ADP
acarelar-2670	83	23	the	the	DET
acarelar-2670	83	24	economy	economy	NOUN
acarelar-2670	83	25	.	.	PUNCT
acarelar-2670	84	1	the	the	DET
acarelar-2670	84	2	powers	power	NOUN
acarelar-2670	84	3	and	and	CCONJ
acarelar-2670	84	4	duties	duty	NOUN
acarelar-2670	84	5	of	of	ADP
acarelar-2670	84	6	the	the	DET
acarelar-2670	84	7	service	service	NOUN
acarelar-2670	84	8	are	be	AUX
acarelar-2670	84	9	spelt	spell	VERB
acarelar-2670	84	10	out	out	ADP
acarelar-2670	84	11	subject	subject	ADJ
acarelar-2670	84	12	to	to	ADP
acarelar-2670	84	13	other	other	ADJ
acarelar-2670	84	14	provisions	provision	NOUN
acarelar-2670	84	15	of	of	ADP
acarelar-2670	84	16	the	the	DET
acarelar-2670	84	17	act,44	act,44	NOUN
acarelar-2670	84	18	thus	thus	ADV
acarelar-2670	84	19	;	;	PUNCT
acarelar-2670	84	20	i.	i.	NOUN
acarelar-2670	84	21	the	the	DET
acarelar-2670	84	22	due	due	ADJ
acarelar-2670	84	23	administration	administration	NOUN
acarelar-2670	84	24	of	of	ADP
acarelar-2670	84	25	the	the	DET
acarelar-2670	84	26	act	act	NOUN
acarelar-2670	84	27	,	,	PUNCT
acarelar-2670	84	28	the	the	DET
acarelar-2670	84	29	care	care	NOUN
acarelar-2670	84	30	and	and	CCONJ
acarelar-2670	84	31	management	management	NOUN
acarelar-2670	84	32	of	of	ADP
acarelar-2670	84	33	the	the	DET
acarelar-2670	84	34	tax	tax	NOUN
acarelar-2670	84	35	.	.	PUNCT
acarelar-2670	85	1	ii	ii	PROPN
acarelar-2670	85	2	.	.	PUNCT
acarelar-2670	86	1	power	power	NOUN
acarelar-2670	86	2	to	to	PART
acarelar-2670	86	3	acquire	acquire	VERB
acarelar-2670	86	4	,	,	PUNCT
acarelar-2670	86	5	hold	hold	VERB
acarelar-2670	86	6	and	and	CCONJ
acarelar-2670	86	7	dispose	dispose	ADJ
acarelar-2670	86	8	property	property	NOUN
acarelar-2670	86	9	taken	take	VERB
acarelar-2670	86	10	as	as	ADP
acarelar-2670	86	11	security	security	NOUN
acarelar-2670	86	12	for	for	ADP
acarelar-2670	86	13	or	or	CCONJ
acarelar-2670	86	14	in	in	ADP
acarelar-2670	86	15	satisfaction	satisfaction	NOUN
acarelar-2670	86	16	of	of	ADP
acarelar-2670	86	17	any	any	DET
acarelar-2670	86	18	tax	tax	NOUN
acarelar-2670	86	19	or	or	CCONJ
acarelar-2670	86	20	any	any	DET
acarelar-2670	86	21	judgment	judgment	NOUN
acarelar-2670	86	22	debt	debt	NOUN
acarelar-2670	86	23	due	due	ADJ
acarelar-2670	86	24	in	in	ADP
acarelar-2670	86	25	respect	respect	NOUN
acarelar-2670	86	26	of	of	ADP
acarelar-2670	86	27	any	any	DET
acarelar-2670	86	28	tax	tax	NOUN
acarelar-2670	86	29	iii	iii	NOUN
acarelar-2670	86	30	.	.	PUNCT
acarelar-2670	86	31	may	may	AUX
acarelar-2670	86	32	sue	sue	VERB
acarelar-2670	86	33	and	and	CCONJ
acarelar-2670	86	34	be	be	AUX
acarelar-2670	86	35	sued	sue	VERB
acarelar-2670	86	36	in	in	ADP
acarelar-2670	86	37	its	its	PRON
acarelar-2670	86	38	official	official	ADJ
acarelar-2670	86	39	name	name	NOUN
acarelar-2670	86	40	and	and	CCONJ
acarelar-2670	86	41	subject	subject	NOUN
acarelar-2670	86	42	to	to	ADP
acarelar-2670	86	43	any	any	DET
acarelar-2670	86	44	express	express	ADJ
acarelar-2670	86	45	provisions	provision	NOUN
acarelar-2670	86	46	under	under	ADP
acarelar-2670	86	47	any	any	DET
acarelar-2670	86	48	subsidiary	subsidiary	NOUN
acarelar-2670	86	49	legislation	legislation	NOUN
acarelar-2670	86	50	or	or	CCONJ
acarelar-2670	86	51	otherwise	otherwise	ADV
acarelar-2670	86	52	,	,	PUNCT
acarelar-2670	86	53	the	the	DET
acarelar-2670	86	54	board	board	NOUN
acarelar-2670	86	55	may	may	AUX
acarelar-2670	86	56	authorize	authorize	VERB
acarelar-2670	86	57	any	any	DET
acarelar-2670	86	58	person	person	NOUN
acarelar-2670	86	59	to	to	PART
acarelar-2670	86	60	accept	accept	VERB
acarelar-2670	86	61	service	service	NOUN
acarelar-2670	86	62	of	of	ADP
acarelar-2670	86	63	any	any	DET
acarelar-2670	86	64	document	document	NOUN
acarelar-2670	86	65	to	to	PART
acarelar-2670	86	66	be	be	AUX
acarelar-2670	86	67	sent	send	VERB
acarelar-2670	86	68	,	,	PUNCT
acarelar-2670	86	69	served	serve	VERB
acarelar-2670	86	70	upon	upon	SCONJ
acarelar-2670	86	71	or	or	CCONJ
acarelar-2670	86	72	delivered	deliver	VERB
acarelar-2670	86	73	to	to	ADP
acarelar-2670	86	74	the	the	DET
acarelar-2670	86	75	board	board	NOUN
acarelar-2670	86	76	.	.	PUNCT
acarelar-2670	87	1	iv	iv	X
acarelar-2670	87	2	.	.	PUNCT
acarelar-2670	88	1	the	the	DET
acarelar-2670	88	2	service	service	NOUN
acarelar-2670	88	3	may	may	AUX
acarelar-2670	88	4	by	by	ADP
acarelar-2670	88	5	notice	notice	NOUN
acarelar-2670	88	6	in	in	ADP
acarelar-2670	88	7	the	the	DET
acarelar-2670	88	8	federal	federal	ADJ
acarelar-2670	88	9	gazette	gazette	PROPN
acarelar-2670	88	10	call	call	NOUN
acarelar-2670	88	11	for	for	ADP
acarelar-2670	88	12	any	any	DET
acarelar-2670	88	13	information	information	NOUN
acarelar-2670	88	14	,	,	PUNCT
acarelar-2670	88	15	return	return	NOUN
acarelar-2670	88	16	or	or	CCONJ
acarelar-2670	88	17	documents	document	NOUN
acarelar-2670	88	18	required	require	VERB
acarelar-2670	88	19	to	to	PART
acarelar-2670	88	20	be	be	AUX
acarelar-2670	88	21	supplied	supply	VERB
acarelar-2670	88	22	to	to	ADP
acarelar-2670	88	23	such	such	ADJ
acarelar-2670	88	24	other	other	ADJ
acarelar-2670	88	25	person	person	NOUN
acarelar-2670	88	26	whether	whether	SCONJ
acarelar-2670	88	27	within	within	ADP
acarelar-2670	88	28	or	or	CCONJ
acarelar-2670	88	29	outside	outside	ADP
acarelar-2670	88	30	nigeria	nigeria	PROPN
acarelar-2670	88	31	.	.	PUNCT
acarelar-2670	89	1	37	37	NUM
acarelar-2670	89	2	ibid	ibid	NOUN
acarelar-2670	89	3	,	,	PUNCT
acarelar-2670	89	4	s.	s.	PROPN
acarelar-2670	89	5	64	64	NUM
acarelar-2670	89	6	(	(	PUNCT
acarelar-2670	89	7	b	b	NOUN
acarelar-2670	89	8	)	)	PUNCT
acarelar-2670	89	9	38	38	NUM
acarelar-2670	89	10	(	(	PUNCT
acarelar-2670	89	11	2012	2012	NUM
acarelar-2670	89	12	)	)	PUNCT
acarelar-2670	89	13	8	8	NUM
acarelar-2670	89	14	tlrn	tlrn	NOUN
acarelar-2670	89	15	45	45	NUM
acarelar-2670	89	16	39	39	NUM
acarelar-2670	89	17	(	(	PUNCT
acarelar-2670	89	18	ppta	ppta	NOUN
acarelar-2670	89	19	)	)	PUNCT
acarelar-2670	89	20	cap	cap	NOUN
acarelar-2670	89	21	p13	p13	PROPN
acarelar-2670	89	22	lfn	lfn	PROPN
acarelar-2670	89	23	2004	2004	NUM
acarelar-2670	89	24	40	40	NUM
acarelar-2670	89	25	ppt	ppt	PROPN
acarelar-2670	89	26	,	,	PUNCT
acarelar-2670	89	27	lfn	lfn	PROPN
acarelar-2670	89	28	2004	2004	NUM
acarelar-2670	89	29	,	,	PUNCT
acarelar-2670	89	30	s.8	s.8	PROPN
acarelar-2670	89	31	41	41	NUM
acarelar-2670	89	32	pia	pia	NOUN
acarelar-2670	89	33	,	,	PUNCT
acarelar-2670	89	34	2021	2021	NUM
acarelar-2670	89	35	,	,	PUNCT
acarelar-2670	89	36	s.260	s.260	NOUN
acarelar-2670	89	37	,	,	PUNCT
acarelar-2670	89	38	however	however	ADV
acarelar-2670	89	39	,	,	PUNCT
acarelar-2670	89	40	subject	subject	ADJ
acarelar-2670	89	41	to	to	ADP
acarelar-2670	89	42	section	section	NOUN
acarelar-2670	89	43	262	262	NUM
acarelar-2670	89	44	of	of	ADP
acarelar-2670	89	45	the	the	DET
acarelar-2670	89	46	act	act	NOUN
acarelar-2670	89	47	,	,	PUNCT
acarelar-2670	89	48	the	the	DET
acarelar-2670	89	49	crude	crude	ADJ
acarelar-2670	89	50	oil	oil	NOUN
acarelar-2670	89	51	revenue	revenue	NOUN
acarelar-2670	89	52	of	of	ADP
acarelar-2670	89	53	the	the	DET
acarelar-2670	89	54	company	company	NOUN
acarelar-2670	89	55	shall	shall	AUX
acarelar-2670	89	56	be	be	AUX
acarelar-2670	89	57	the	the	DET
acarelar-2670	89	58	value	value	NOUN
acarelar-2670	89	59	of	of	ADP
acarelar-2670	89	60	any	any	DET
acarelar-2670	89	61	chargeable	chargeable	ADJ
acarelar-2670	89	62	oil	oil	NOUN
acarelar-2670	89	63	adjusted	adjust	VERB
acarelar-2670	89	64	to	to	ADP
acarelar-2670	89	65	the	the	DET
acarelar-2670	89	66	measuring	measure	VERB
acarelar-2670	89	67	points	point	NOUN
acarelar-2670	89	68	based	base	VERB
acarelar-2670	89	69	on	on	ADP
acarelar-2670	89	70	the	the	DET
acarelar-2670	89	71	proceeds	proceed	NOUN
acarelar-2670	89	72	of	of	ADP
acarelar-2670	89	73	the	the	DET
acarelar-2670	89	74	chargeable	chargeable	ADJ
acarelar-2670	89	75	oil	oil	NOUN
acarelar-2670	89	76	sold	sell	VERB
acarelar-2670	89	77	by	by	ADP
acarelar-2670	89	78	the	the	DET
acarelar-2670	89	79	company	company	NOUN
acarelar-2670	89	80	and	and	CCONJ
acarelar-2670	89	81	the	the	DET
acarelar-2670	89	82	value	value	NOUN
acarelar-2670	89	83	of	of	ADP
acarelar-2670	89	84	all	all	DET
acarelar-2670	89	85	chargeable	chargeable	ADJ
acarelar-2670	89	86	oil	oil	NOUN
acarelar-2670	89	87	disposed	dispose	VERB
acarelar-2670	89	88	of	of	ADP
acarelar-2670	89	89	by	by	ADP
acarelar-2670	89	90	the	the	DET
acarelar-2670	89	91	company	company	NOUN
acarelar-2670	89	92	.	.	PUNCT
acarelar-2670	90	1	42	42	NUM
acarelar-2670	90	2	formerly	formerly	ADV
acarelar-2670	90	3	.	.	PUNCT
acarelar-2670	91	1	,	,	PUNCT
acarelar-2670	91	2	federal	federal	PROPN
acarelar-2670	91	3	board	board	NOUN
acarelar-2670	91	4	of	of	ADP
acarelar-2670	91	5	inland	inland	ADJ
acarelar-2670	91	6	revenue	revenue	NOUN
acarelar-2670	91	7	of	of	ADP
acarelar-2670	91	8	inland	inland	ADJ
acarelar-2670	91	9	revenue	revenue	NOUN
acarelar-2670	91	10	(	(	PUNCT
acarelar-2670	91	11	fbir	fbir	PROPN
acarelar-2670	91	12	)	)	PUNCT
acarelar-2670	91	13	but	but	CCONJ
acarelar-2670	91	14	now	now	ADV
acarelar-2670	91	15	;	;	PUNCT
acarelar-2670	91	16	federal	federal	ADJ
acarelar-2670	91	17	inland	inland	ADJ
acarelar-2670	91	18	revenue	revenue	NOUN
acarelar-2670	91	19	service	service	NOUN
acarelar-2670	91	20	(	(	PUNCT
acarelar-2670	91	21	firs	fir	NOUN
acarelar-2670	91	22	)	)	PUNCT
acarelar-2670	91	23	see	see	VERB
acarelar-2670	91	24	,	,	PUNCT
acarelar-2670	91	25	section	section	NOUN
acarelar-2670	91	26	259	259	NUM
acarelar-2670	91	27	of	of	ADP
acarelar-2670	91	28	the	the	DET
acarelar-2670	91	29	petroleum	petroleum	NOUN
acarelar-2670	91	30	industry	industry	NOUN
acarelar-2670	91	31	act	act	NOUN
acarelar-2670	91	32	2021	2021	NUM
acarelar-2670	91	33	and	and	CCONJ
acarelar-2670	91	34	section	section	NOUN
acarelar-2670	91	35	1	1	NUM
acarelar-2670	91	36	of	of	ADP
acarelar-2670	91	37	the	the	DET
acarelar-2670	91	38	federal	federal	ADJ
acarelar-2670	91	39	inland	inland	PROPN
acarelar-2670	91	40	revenue	revenue	NOUN
acarelar-2670	91	41	service	service	NOUN
acarelar-2670	91	42	(	(	PUNCT
acarelar-2670	91	43	establishment	establishment	NOUN
acarelar-2670	91	44	)	)	PUNCT
acarelar-2670	91	45	act	act	PROPN
acarelar-2670	91	46	,	,	PUNCT
acarelar-2670	91	47	2007	2007	NUM
acarelar-2670	91	48	43	43	NUM
acarelar-2670	91	49	ppta	ppta	NOUN
acarelar-2670	91	50	act	act	PROPN
acarelar-2670	91	51	,	,	PUNCT
acarelar-2670	91	52	lfn	lfn	PROPN
acarelar-2670	91	53	2004	2004	NUM
acarelar-2670	91	54	,	,	PUNCT
acarelar-2670	91	55	s.3	s.3	PROPN
acarelar-2670	91	56	,	,	PUNCT
acarelar-2670	91	57	however	however	ADV
acarelar-2670	91	58	see	see	VERB
acarelar-2670	91	59	the	the	DET
acarelar-2670	91	60	provisions	provision	NOUN
acarelar-2670	91	61	of	of	ADP
acarelar-2670	91	62	section	section	NOUN
acarelar-2670	91	63	259	259	NUM
acarelar-2670	91	64	of	of	ADP
acarelar-2670	91	65	the	the	DET
acarelar-2670	91	66	pia	pia	NOUN
acarelar-2670	91	67	,	,	PUNCT
acarelar-2670	91	68	2021	2021	NUM
acarelar-2670	91	69	.	.	PUNCT
acarelar-2670	92	1	44	44	NUM
acarelar-2670	92	2	ibid	ibid	NOUN
acarelar-2670	92	3	,	,	PUNCT
acarelar-2670	92	4	s.3	s.3	NOUN
acarelar-2670	92	5	(	(	PUNCT
acarelar-2670	92	6	1	1	NUM
acarelar-2670	92	7	)	)	PUNCT
acarelar-2670	92	8	(	(	PUNCT
acarelar-2670	92	9	a	a	DET
acarelar-2670	92	10	-	-	PUNCT
acarelar-2670	92	11	l	l	NOUN
acarelar-2670	92	12	)	)	PUNCT
acarelar-2670	92	13	again	again	ADV
acarelar-2670	92	14	,	,	PUNCT
acarelar-2670	92	15	pia	pia	PROPN
acarelar-2670	92	16	,	,	PUNCT
acarelar-2670	92	17	2021	2021	NUM
acarelar-2670	92	18	,	,	PUNCT
acarelar-2670	92	19	s.259	s.259	NOUN
acarelar-2670	92	20	provides	provide	VERB
acarelar-2670	92	21	that	that	SCONJ
acarelar-2670	92	22	the	the	DET
acarelar-2670	92	23	functions	function	NOUN
acarelar-2670	92	24	of	of	ADP
acarelar-2670	92	25	the	the	DET
acarelar-2670	92	26	service	service	NOUN
acarelar-2670	92	27	shall	shall	AUX
acarelar-2670	92	28	include	include	VERB
acarelar-2670	92	29	assessment	assessment	NOUN
acarelar-2670	92	30	and	and	CCONJ
acarelar-2670	92	31	collection	collection	NOUN
acarelar-2670	92	32	of	of	ADP
acarelar-2670	92	33	hydrocarbon	hydrocarbon	NOUN
acarelar-2670	92	34	tax	tax	NOUN
acarelar-2670	92	35	and	and	CCONJ
acarelar-2670	92	36	enforcement	enforcement	NOUN
acarelar-2670	92	37	of	of	ADP
acarelar-2670	92	38	the	the	DET
acarelar-2670	92	39	provisions	provision	NOUN
acarelar-2670	92	40	of	of	ADP
acarelar-2670	92	41	the	the	DET
acarelar-2670	92	42	act	act	NOUN
acarelar-2670	92	43	,	,	PUNCT
acarelar-2670	92	44	companies	company	NOUN
acarelar-2670	92	45	income	income	VERB
acarelar-2670	92	46	tax	tax	NOUN
acarelar-2670	92	47	and	and	CCONJ
acarelar-2670	92	48	tertiary	tertiary	ADJ
acarelar-2670	92	49	education	education	NOUN
acarelar-2670	92	50	fund	fund	NOUN
acarelar-2670	92	51	as	as	SCONJ
acarelar-2670	92	52	it	it	PRON
acarelar-2670	92	53	relates	relate	VERB
acarelar-2670	92	54	of	of	ADP
acarelar-2670	92	55	petroleum	petroleum	NOUN
acarelar-2670	92	56	operations	operation	NOUN
acarelar-2670	92	57	.	.	PUNCT
acarelar-2670	93	1	african	african	ADJ
acarelar-2670	93	2	customary	customary	ADJ
acarelar-2670	93	3	and	and	CCONJ
acarelar-2670	93	4	religious	religious	ADJ
acarelar-2670	93	5	law	law	NOUN
acarelar-2670	93	6	review	review	NOUN
acarelar-2670	93	7	(	(	PUNCT
acarelar-2670	93	8	acarelar	acarelar	ADJ
acarelar-2670	93	9	)	)	PUNCT
acarelar-2670	93	10	3	3	NUM
acarelar-2670	93	11	(	(	PUNCT
acarelar-2670	93	12	2022	2022	NUM
acarelar-2670	93	13	)	)	PUNCT
acarelar-2670	93	14	74	74	NUM
acarelar-2670	94	1	|	|	ADV
acarelar-2670	94	2	p	p	X
acarelar-2670	94	3	a	a	DET
acarelar-2670	94	4	g	g	NOUN
acarelar-2670	94	5	e	e	X
acarelar-2670	94	6	v.	v.	NOUN
acarelar-2670	94	7	by	by	ADP
acarelar-2670	94	8	notice	notice	NOUN
acarelar-2670	94	9	in	in	ADP
acarelar-2670	94	10	the	the	DET
acarelar-2670	94	11	federal	federal	ADJ
acarelar-2670	94	12	gazette	gazette	NOUN
acarelar-2670	94	13	or	or	CCONJ
acarelar-2670	94	14	in	in	ADP
acarelar-2670	94	15	writing	writing	NOUN
acarelar-2670	94	16	authorize	authorize	VERB
acarelar-2670	94	17	any	any	DET
acarelar-2670	94	18	person	person	NOUN
acarelar-2670	94	19	within	within	ADP
acarelar-2670	94	20	or	or	CCONJ
acarelar-2670	94	21	outside	outside	ADP
acarelar-2670	94	22	nigeria	nigeria	PROPN
acarelar-2670	94	23	to	to	PART
acarelar-2670	94	24	perform	perform	VERB
acarelar-2670	94	25	certain	certain	ADJ
acarelar-2670	94	26	functions	function	NOUN
acarelar-2670	94	27	on	on	ADP
acarelar-2670	94	28	behalf	behalf	NOUN
acarelar-2670	94	29	of	of	ADP
acarelar-2670	94	30	the	the	DET
acarelar-2670	94	31	service.45	service.45	PROPN
acarelar-2670	94	32	vi	vi	PROPN
acarelar-2670	94	33	.	.	PUNCT
acarelar-2670	95	1	the	the	DET
acarelar-2670	95	2	powers	power	NOUN
acarelar-2670	95	3	and	and	CCONJ
acarelar-2670	95	4	duties	duty	NOUN
acarelar-2670	95	5	assigned	assign	VERB
acarelar-2670	95	6	to	to	ADP
acarelar-2670	95	7	the	the	DET
acarelar-2670	95	8	service	service	NOUN
acarelar-2670	95	9	are	be	AUX
acarelar-2670	95	10	however	however	ADV
acarelar-2670	95	11	subject	subject	ADJ
acarelar-2670	95	12	to	to	ADP
acarelar-2670	95	13	the	the	DET
acarelar-2670	95	14	authority	authority	NOUN
acarelar-2670	95	15	,	,	PUNCT
acarelar-2670	95	16	direction	direction	NOUN
acarelar-2670	95	17	and	and	CCONJ
acarelar-2670	95	18	control	control	NOUN
acarelar-2670	95	19	of	of	ADP
acarelar-2670	95	20	the	the	DET
acarelar-2670	95	21	minister	minister	NOUN
acarelar-2670	95	22	.	.	PUNCT
acarelar-2670	96	1	the	the	DET
acarelar-2670	96	2	proviso	proviso	NOUN
acarelar-2670	96	3	is	be	AUX
acarelar-2670	96	4	that	that	SCONJ
acarelar-2670	96	5	he	he	PRON
acarelar-2670	96	6	shall	shall	AUX
acarelar-2670	96	7	not	not	PART
acarelar-2670	96	8	give	give	VERB
acarelar-2670	96	9	any	any	DET
acarelar-2670	96	10	directive	directive	NOUN
acarelar-2670	96	11	,	,	PUNCT
acarelar-2670	96	12	order	order	NOUN
acarelar-2670	96	13	or	or	CCONJ
acarelar-2670	96	14	instruction	instruction	NOUN
acarelar-2670	96	15	to	to	ADP
acarelar-2670	96	16	the	the	DET
acarelar-2670	96	17	service	service	NOUN
acarelar-2670	96	18	to	to	PART
acarelar-2670	96	19	raise	raise	VERB
acarelar-2670	96	20	an	an	DET
acarelar-2670	96	21	additional	additional	ADJ
acarelar-2670	96	22	assessment	assessment	NOUN
acarelar-2670	96	23	upon	upon	SCONJ
acarelar-2670	96	24	such	such	ADJ
acarelar-2670	96	25	company	company	NOUN
acarelar-2670	96	26	or	or	CCONJ
acarelar-2670	96	27	to	to	PART
acarelar-2670	96	28	increase	increase	VERB
acarelar-2670	96	29	or	or	CCONJ
acarelar-2670	96	30	decrease	decrease	VERB
acarelar-2670	96	31	any	any	DET
acarelar-2670	96	32	assessment	assessment	NOUN
acarelar-2670	96	33	made	make	VERB
acarelar-2670	96	34	or	or	CCONJ
acarelar-2670	96	35	to	to	PART
acarelar-2670	96	36	be	be	AUX
acarelar-2670	96	37	made	make	VERB
acarelar-2670	96	38	or	or	CCONJ
acarelar-2670	96	39	any	any	DET
acarelar-2670	96	40	penalty	penalty	NOUN
acarelar-2670	96	41	imposed	impose	VERB
acarelar-2670	96	42	or	or	CCONJ
acarelar-2670	96	43	to	to	PART
acarelar-2670	96	44	be	be	AUX
acarelar-2670	96	45	imposed	impose	VERB
acarelar-2670	96	46	upon	upon	SCONJ
acarelar-2670	96	47	or	or	CCONJ
acarelar-2670	96	48	any	any	DET
acarelar-2670	96	49	relief	relief	NOUN
acarelar-2670	96	50	given	give	VERB
acarelar-2670	96	51	or	or	CCONJ
acarelar-2670	96	52	to	to	PART
acarelar-2670	96	53	be	be	AUX
acarelar-2670	96	54	given	give	VERB
acarelar-2670	96	55	to	to	ADP
acarelar-2670	96	56	or	or	CCONJ
acarelar-2670	96	57	to	to	PART
acarelar-2670	96	58	defer	defer	VERB
acarelar-2670	96	59	the	the	DET
acarelar-2670	96	60	collection	collection	NOUN
acarelar-2670	96	61	of	of	ADP
acarelar-2670	96	62	any	any	DET
acarelar-2670	96	63	tax	tax	NOUN
acarelar-2670	96	64	,	,	PUNCT
acarelar-2670	96	65	penalty	penalty	NOUN
acarelar-2670	96	66	or	or	CCONJ
acarelar-2670	96	67	judgment	judgment	NOUN
acarelar-2670	96	68	debt	debt	NOUN
acarelar-2670	96	69	due	due	ADJ
acarelar-2670	96	70	by	by	ADP
acarelar-2670	96	71	such	such	ADJ
acarelar-2670	96	72	company	company	NOUN
acarelar-2670	96	73	or	or	CCONJ
acarelar-2670	96	74	which	which	PRON
acarelar-2670	96	75	would	would	AUX
acarelar-2670	96	76	have	have	VERB
acarelar-2670	96	77	the	the	DET
acarelar-2670	96	78	effect	effect	NOUN
acarelar-2670	96	79	of	of	ADP
acarelar-2670	96	80	altering	alter	VERB
acarelar-2670	96	81	the	the	DET
acarelar-2670	96	82	normal	normal	ADJ
acarelar-2670	96	83	course	course	NOUN
acarelar-2670	96	84	of	of	ADP
acarelar-2670	96	85	any	any	DET
acarelar-2670	96	86	proceedings	proceeding	NOUN
acarelar-2670	96	87	,	,	PUNCT
acarelar-2670	96	88	whether	whether	SCONJ
acarelar-2670	96	89	civil	civil	ADJ
acarelar-2670	96	90	or	or	CCONJ
acarelar-2670	96	91	criminal	criminal	ADJ
acarelar-2670	96	92	,	,	PUNCT
acarelar-2670	96	93	relating	relate	VERB
acarelar-2670	96	94	either	either	CCONJ
acarelar-2670	96	95	to	to	ADP
acarelar-2670	96	96	the	the	DET
acarelar-2670	96	97	recovery	recovery	NOUN
acarelar-2670	96	98	of	of	ADP
acarelar-2670	96	99	any	any	DET
acarelar-2670	96	100	tax	tax	NOUN
acarelar-2670	96	101	or	or	CCONJ
acarelar-2670	96	102	penalty	penalty	NOUN
acarelar-2670	96	103	or	or	CCONJ
acarelar-2670	96	104	any	any	DET
acarelar-2670	96	105	offence	offence	NOUN
acarelar-2670	96	106	relating	relate	VERB
acarelar-2670	96	107	to	to	ADP
acarelar-2670	96	108	tax	tax	NOUN
acarelar-2670	96	109	.	.	PUNCT
acarelar-2670	97	1	vii	vii	PROPN
acarelar-2670	97	2	.	.	PROPN
acarelar-2670	97	3	receive	receive	VERB
acarelar-2670	97	4	every	every	DET
acarelar-2670	97	5	claim	claim	NOUN
acarelar-2670	97	6	,	,	PUNCT
acarelar-2670	97	7	objection	objection	NOUN
acarelar-2670	97	8	,	,	PUNCT
acarelar-2670	97	9	appeal	appeal	NOUN
acarelar-2670	97	10	,	,	PUNCT
acarelar-2670	97	11	representation	representation	NOUN
acarelar-2670	97	12	or	or	CCONJ
acarelar-2670	97	13	the	the	DET
acarelar-2670	97	14	like	like	INTJ
acarelar-2670	97	15	made	make	VERB
acarelar-2670	97	16	by	by	ADP
acarelar-2670	97	17	any	any	DET
acarelar-2670	97	18	person	person	NOUN
acarelar-2670	97	19	under	under	ADP
acarelar-2670	97	20	any	any	DET
acarelar-2670	97	21	provision	provision	NOUN
acarelar-2670	97	22	of	of	ADP
acarelar-2670	97	23	the	the	DET
acarelar-2670	97	24	act	act	NOUN
acarelar-2670	97	25	or	or	CCONJ
acarelar-2670	97	26	any	any	DET
acarelar-2670	97	27	subsidiary	subsidiary	NOUN
acarelar-2670	97	28	legislation	legislation	NOUN
acarelar-2670	97	29	made	make	VERB
acarelar-2670	97	30	there	there	PRON
acarelar-2670	97	31	under	under	ADP
acarelar-2670	97	32	,	,	PUNCT
acarelar-2670	97	33	shall	shall	AUX
acarelar-2670	97	34	be	be	AUX
acarelar-2670	97	35	made	make	VERB
acarelar-2670	97	36	in	in	ADP
acarelar-2670	97	37	accordance	accordance	NOUN
acarelar-2670	97	38	with	with	ADP
acarelar-2670	97	39	such	such	ADJ
acarelar-2670	97	40	act	act	NOUN
acarelar-2670	97	41	and	and	CCONJ
acarelar-2670	97	42	legislation	legislation	NOUN
acarelar-2670	97	43	and	and	CCONJ
acarelar-2670	97	44	by	by	ADP
acarelar-2670	97	45	virtue	virtue	NOUN
acarelar-2670	97	46	of	of	ADP
acarelar-2670	97	47	the	the	DET
acarelar-2670	97	48	act,46	act,46	NOUN
acarelar-2670	97	49	an	an	DET
acarelar-2670	97	50	act	act	NOUN
acarelar-2670	97	51	required	require	VERB
acarelar-2670	97	52	to	to	PART
acarelar-2670	97	53	be	be	AUX
acarelar-2670	97	54	done	do	VERB
acarelar-2670	97	55	by	by	ADP
acarelar-2670	97	56	the	the	DET
acarelar-2670	97	57	service	service	NOUN
acarelar-2670	97	58	in	in	ADP
acarelar-2670	97	59	relation	relation	NOUN
acarelar-2670	97	60	to	to	ADP
acarelar-2670	97	61	its	its	PRON
acarelar-2670	97	62	powers	power	NOUN
acarelar-2670	97	63	and	and	CCONJ
acarelar-2670	97	64	duties	duty	NOUN
acarelar-2670	97	65	may	may	AUX
acarelar-2670	97	66	be	be	AUX
acarelar-2670	97	67	signified	signify	VERB
acarelar-2670	97	68	under	under	ADP
acarelar-2670	97	69	the	the	DET
acarelar-2670	97	70	hand	hand	NOUN
acarelar-2670	97	71	of	of	ADP
acarelar-2670	97	72	the	the	DET
acarelar-2670	97	73	chairman	chairman	NOUN
acarelar-2670	97	74	of	of	ADP
acarelar-2670	97	75	the	the	DET
acarelar-2670	97	76	board	board	NOUN
acarelar-2670	97	77	or	or	CCONJ
acarelar-2670	97	78	any	any	DET
acarelar-2670	97	79	officer	officer	NOUN
acarelar-2670	97	80	of	of	ADP
acarelar-2670	97	81	the	the	DET
acarelar-2670	97	82	service	service	NOUN
acarelar-2670	97	83	authorized	authorize	VERB
acarelar-2670	97	84	by	by	ADP
acarelar-2670	97	85	the	the	DET
acarelar-2670	97	86	service	service	NOUN
acarelar-2670	97	87	.	.	PUNCT
acarelar-2670	98	1	there	there	PRON
acarelar-2670	98	2	is	be	VERB
acarelar-2670	98	3	an	an	DET
acarelar-2670	98	4	imposition	imposition	NOUN
acarelar-2670	98	5	of	of	ADP
acarelar-2670	98	6	an	an	DET
acarelar-2670	98	7	oath	oath	NOUN
acarelar-2670	98	8	of	of	ADP
acarelar-2670	98	9	secrecy	secrecy	NOUN
acarelar-2670	98	10	on	on	ADP
acarelar-2670	98	11	any	any	DET
acarelar-2670	98	12	person	person	NOUN
acarelar-2670	98	13	involved	involve	VERB
acarelar-2670	98	14	in	in	ADP
acarelar-2670	98	15	the	the	DET
acarelar-2670	98	16	administration	administration	NOUN
acarelar-2670	98	17	of	of	ADP
acarelar-2670	98	18	the	the	DET
acarelar-2670	98	19	act.47	act.47	PROPN
acarelar-2670	98	20	but	but	CCONJ
acarelar-2670	98	21	this	this	DET
acarelar-2670	98	22	duty	duty	NOUN
acarelar-2670	98	23	of	of	ADP
acarelar-2670	98	24	secrecy	secrecy	NOUN
acarelar-2670	98	25	may	may	AUX
acarelar-2670	98	26	be	be	AUX
acarelar-2670	98	27	waived	waive	VERB
acarelar-2670	98	28	with	with	ADP
acarelar-2670	98	29	an	an	DET
acarelar-2670	98	30	authorization	authorization	NOUN
acarelar-2670	98	31	of	of	ADP
acarelar-2670	98	32	the	the	DET
acarelar-2670	98	33	minister	minister	NOUN
acarelar-2670	98	34	or	or	CCONJ
acarelar-2670	98	35	for	for	ADP
acarelar-2670	98	36	the	the	DET
acarelar-2670	98	37	purpose	purpose	NOUN
acarelar-2670	98	38	of	of	ADP
acarelar-2670	98	39	the	the	DET
acarelar-2670	98	40	act	act	NOUN
acarelar-2670	98	41	or	or	CCONJ
acarelar-2670	98	42	other	other	ADJ
acarelar-2670	98	43	law	law	NOUN
acarelar-2670	98	44	relating	relate	VERB
acarelar-2670	98	45	to	to	ADP
acarelar-2670	98	46	income	income	VERB
acarelar-2670	98	47	in	in	ADP
acarelar-2670	98	48	force	force	NOUN
acarelar-2670	98	49	in	in	ADP
acarelar-2670	98	50	nigeria	nigeria	PROPN
acarelar-2670	98	51	.	.	PUNCT
acarelar-2670	99	1	note	note	VERB
acarelar-2670	99	2	that	that	DET
acarelar-2670	99	3	subsection	subsection	NOUN
acarelar-2670	99	4	3	3	NUM
acarelar-2670	99	5	further	far	ADV
acarelar-2670	99	6	excludes	exclude	VERB
acarelar-2670	99	7	any	any	DET
acarelar-2670	99	8	such	such	ADJ
acarelar-2670	99	9	document	document	NOUN
acarelar-2670	99	10	or	or	CCONJ
acarelar-2670	99	11	information	information	NOUN
acarelar-2670	99	12	from	from	ADP
acarelar-2670	99	13	being	be	AUX
acarelar-2670	99	14	tendered	tender	VERB
acarelar-2670	99	15	or	or	CCONJ
acarelar-2670	99	16	communicated	communicate	VERB
acarelar-2670	99	17	in	in	ADP
acarelar-2670	99	18	court	court	NOUN
acarelar-2670	99	19	in	in	ADP
acarelar-2670	99	20	any	any	DET
acarelar-2670	99	21	proceedings	proceeding	NOUN
acarelar-2670	99	22	other	other	ADJ
acarelar-2670	99	23	than	than	ADP
acarelar-2670	99	24	for	for	ADP
acarelar-2670	99	25	the	the	DET
acarelar-2670	99	26	purpose	purpose	NOUN
acarelar-2670	99	27	of	of	ADP
acarelar-2670	99	28	carrying	carry	VERB
acarelar-2670	99	29	out	out	ADP
acarelar-2670	99	30	the	the	DET
acarelar-2670	99	31	provisions	provision	NOUN
acarelar-2670	99	32	of	of	ADP
acarelar-2670	99	33	the	the	DET
acarelar-2670	99	34	act	act	NOUN
acarelar-2670	99	35	or	or	CCONJ
acarelar-2670	99	36	to	to	PART
acarelar-2670	99	37	institute	institute	NOUN
acarelar-2670	99	38	prosecution	prosecution	NOUN
acarelar-2670	99	39	.	.	PUNCT
acarelar-2670	100	1	the	the	DET
acarelar-2670	100	2	power	power	NOUN
acarelar-2670	100	3	to	to	PART
acarelar-2670	100	4	make	make	VERB
acarelar-2670	100	5	rules	rule	NOUN
acarelar-2670	100	6	generally	generally	ADV
acarelar-2670	100	7	for	for	ADP
acarelar-2670	100	8	the	the	DET
acarelar-2670	100	9	carrying	carry	VERB
acarelar-2670	100	10	out	out	ADP
acarelar-2670	100	11	of	of	ADP
acarelar-2670	100	12	the	the	DET
acarelar-2670	100	13	provisions	provision	NOUN
acarelar-2670	100	14	of	of	ADP
acarelar-2670	100	15	the	the	DET
acarelar-2670	100	16	act	act	NOUN
acarelar-2670	100	17	is	be	AUX
acarelar-2670	100	18	vested	vest	VERB
acarelar-2670	100	19	in	in	ADP
acarelar-2670	100	20	the	the	DET
acarelar-2670	100	21	minister	minister	NOUN
acarelar-2670	100	22	while	while	SCONJ
acarelar-2670	100	23	the	the	DET
acarelar-2670	100	24	service	service	NOUN
acarelar-2670	100	25	is	be	AUX
acarelar-2670	100	26	empowered	empower	VERB
acarelar-2670	100	27	to	to	PART
acarelar-2670	100	28	specify	specify	VERB
acarelar-2670	100	29	the	the	DET
acarelar-2670	100	30	form	form	NOUN
acarelar-2670	100	31	of	of	ADP
acarelar-2670	100	32	returns	return	NOUN
acarelar-2670	100	33	,	,	PUNCT
acarelar-2670	100	34	claims	claim	NOUN
acarelar-2670	100	35	,	,	PUNCT
acarelar-2670	100	36	statements	statement	NOUN
acarelar-2670	100	37	and	and	CCONJ
acarelar-2670	100	38	notices	notice	NOUN
acarelar-2670	100	39	to	to	PART
acarelar-2670	100	40	be	be	AUX
acarelar-2670	100	41	used	use	VERB
acarelar-2670	100	42	under	under	ADP
acarelar-2670	100	43	the	the	DET
acarelar-2670	100	44	act.48	act.48	ADJ
acarelar-2670	100	45	service	service	NOUN
acarelar-2670	100	46	of	of	ADP
acarelar-2670	100	47	notice	notice	NOUN
acarelar-2670	100	48	is	be	AUX
acarelar-2670	100	49	to	to	PART
acarelar-2670	100	50	be	be	AUX
acarelar-2670	100	51	effected	effect	VERB
acarelar-2670	100	52	at	at	ADP
acarelar-2670	100	53	the	the	DET
acarelar-2670	100	54	registered	register	VERB
acarelar-2670	100	55	office	office	NOUN
acarelar-2670	100	56	of	of	ADP
acarelar-2670	100	57	the	the	DET
acarelar-2670	100	58	company	company	NOUN
acarelar-2670	100	59	to	to	PART
acarelar-2670	100	60	be	be	AUX
acarelar-2670	100	61	served	serve	VERB
acarelar-2670	100	62	in	in	ADP
acarelar-2670	100	63	the	the	DET
acarelar-2670	100	64	case	case	NOUN
acarelar-2670	100	65	of	of	ADP
acarelar-2670	100	66	companies	company	NOUN
acarelar-2670	100	67	registered	register	VERB
acarelar-2670	100	68	in	in	ADP
acarelar-2670	100	69	nigeria	nigeria	PROPN
acarelar-2670	100	70	and	and	CCONJ
acarelar-2670	100	71	on	on	ADP
acarelar-2670	100	72	the	the	DET
acarelar-2670	100	73	individual	individual	NOUN
acarelar-2670	100	74	authorized	authorize	VERB
acarelar-2670	100	75	to	to	PART
acarelar-2670	100	76	accept	accept	VERB
acarelar-2670	100	77	service	service	NOUN
acarelar-2670	100	78	in	in	ADP
acarelar-2670	100	79	the	the	DET
acarelar-2670	100	80	address	address	NOUN
acarelar-2670	100	81	filed	file	VERB
acarelar-2670	100	82	with	with	ADP
acarelar-2670	100	83	the	the	DET
acarelar-2670	100	84	registrar	registrar	NOUN
acarelar-2670	100	85	-	-	NOUN
acarelar-2670	100	86	general	general	ADJ
acarelar-2670	100	87	(	(	PUNCT
acarelar-2670	100	88	now	now	ADV
acarelar-2670	100	89	the	the	DET
acarelar-2670	100	90	corporate	corporate	ADJ
acarelar-2670	100	91	affairs	affair	NOUN
acarelar-2670	100	92	commission)49	commission)49	NOUN
acarelar-2670	100	93	or	or	CCONJ
acarelar-2670	100	94	the	the	DET
acarelar-2670	100	95	registered	register	VERB
acarelar-2670	100	96	office	office	NOUN
acarelar-2670	100	97	of	of	ADP
acarelar-2670	100	98	the	the	DET
acarelar-2670	100	99	company	company	NOUN
acarelar-2670	100	100	wherever	wherever	SCONJ
acarelar-2670	100	101	it	it	PRON
acarelar-2670	100	102	may	may	AUX
acarelar-2670	100	103	be	be	AUX
acarelar-2670	100	104	in	in	ADP
acarelar-2670	100	105	the	the	DET
acarelar-2670	100	106	case	case	NOUN
acarelar-2670	100	107	of	of	ADP
acarelar-2670	100	108	a	a	DET
acarelar-2670	100	109	company	company	NOUN
acarelar-2670	100	110	registered	register	VERB
acarelar-2670	100	111	outside	outside	ADP
acarelar-2670	100	112	nigeria	nigeria	PROPN
acarelar-2670	100	113	.	.	PUNCT
acarelar-2670	101	1	7	7	X
acarelar-2670	101	2	.	.	X
acarelar-2670	101	3	charge	charge	NOUN
acarelar-2670	101	4	to	to	PART
acarelar-2670	101	5	tax	tax	NOUN
acarelar-2670	101	6	taxation	taxation	NOUN
acarelar-2670	101	7	of	of	ADP
acarelar-2670	101	8	petroleum	petroleum	NOUN
acarelar-2670	101	9	profits	profit	NOUN
acarelar-2670	101	10	is	be	AUX
acarelar-2670	101	11	levied	levy	VERB
acarelar-2670	101	12	under	under	ADP
acarelar-2670	101	13	the	the	DET
acarelar-2670	101	14	act50	act50	NOUN
acarelar-2670	101	15	as	as	SCONJ
acarelar-2670	101	16	follows	follow	VERB
acarelar-2670	101	17	;	;	PUNCT
acarelar-2670	101	18	there	there	PRON
acarelar-2670	101	19	shall	shall	AUX
acarelar-2670	101	20	be	be	AUX
acarelar-2670	101	21	levied	levy	VERB
acarelar-2670	101	22	upon	upon	SCONJ
acarelar-2670	101	23	the	the	DET
acarelar-2670	101	24	profits	profit	NOUN
acarelar-2670	101	25	of	of	ADP
acarelar-2670	101	26	each	each	DET
acarelar-2670	101	27	accounting	accounting	NOUN
acarelar-2670	101	28	period	period	NOUN
acarelar-2670	101	29	of	of	ADP
acarelar-2670	101	30	any	any	DET
acarelar-2670	101	31	company	company	NOUN
acarelar-2670	101	32	engaged	engage	VERB
acarelar-2670	101	33	in	in	ADP
acarelar-2670	101	34	petroleum	petroleum	NOUN
acarelar-2670	101	35	operations	operation	NOUN
acarelar-2670	101	36	during	during	ADP
acarelar-2670	101	37	that	that	DET
acarelar-2670	101	38	period	period	NOUN
acarelar-2670	101	39	,	,	PUNCT
acarelar-2670	101	40	a	a	DET
acarelar-2670	101	41	tax	tax	NOUN
acarelar-2670	101	42	to	to	PART
acarelar-2670	101	43	be	be	AUX
acarelar-2670	101	44	charged	charge	VERB
acarelar-2670	101	45	,	,	PUNCT
acarelar-2670	101	46	assessed	assess	VERB
acarelar-2670	101	47	and	and	CCONJ
acarelar-2670	101	48	payable	payable	ADJ
acarelar-2670	101	49	in	in	ADP
acarelar-2670	101	50	accordance	accordance	NOUN
acarelar-2670	101	51	with	with	ADP
acarelar-2670	101	52	the	the	DET
acarelar-2670	101	53	provisions	provision	NOUN
acarelar-2670	101	54	of	of	ADP
acarelar-2670	101	55	this	this	DET
acarelar-2670	101	56	act	act	NOUN
acarelar-2670	101	57	.	.	PUNCT
acarelar-2670	102	1	note	note	VERB
acarelar-2670	102	2	the	the	DET
acarelar-2670	102	3	tax	tax	NOUN
acarelar-2670	102	4	is	be	AUX
acarelar-2670	102	5	levied	levy	VERB
acarelar-2670	102	6	on	on	ADP
acarelar-2670	102	7	the	the	DET
acarelar-2670	102	8	profits	profit	NOUN
acarelar-2670	102	9	of	of	ADP
acarelar-2670	102	10	a	a	DET
acarelar-2670	102	11	company	company	NOUN
acarelar-2670	102	12	engaged	engage	VERB
acarelar-2670	102	13	in	in	ADP
acarelar-2670	102	14	petroleum	petroleum	NOUN
acarelar-2670	102	15	operations	operation	NOUN
acarelar-2670	102	16	as	as	SCONJ
acarelar-2670	102	17	opposed	oppose	VERB
acarelar-2670	102	18	to	to	ADP
acarelar-2670	102	19	individuals	individual	NOUN
acarelar-2670	102	20	who	who	PRON
acarelar-2670	102	21	are	be	AUX
acarelar-2670	102	22	not	not	PART
acarelar-2670	102	23	permitted	permit	VERB
acarelar-2670	102	24	to	to	PART
acarelar-2670	102	25	go	go	VERB
acarelar-2670	102	26	into	into	ADP
acarelar-2670	102	27	petroleum	petroleum	NOUN
acarelar-2670	102	28	operations.51	operations.51	NOUN
acarelar-2670	102	29	petroleum	petroleum	NOUN
acarelar-2670	102	30	operations	operation	NOUN
acarelar-2670	102	31	pursuant	pursuant	VERB
acarelar-2670	102	32	to	to	ADP
acarelar-2670	102	33	the	the	DET
acarelar-2670	102	34	act	act	NOUN
acarelar-2670	102	35	means	mean	VERB
acarelar-2670	102	36	the	the	DET
acarelar-2670	102	37	winning	winning	NOUN
acarelar-2670	102	38	or	or	CCONJ
acarelar-2670	102	39	obtaining	obtaining	NOUN
acarelar-2670	102	40	and	and	CCONJ
acarelar-2670	102	41	transportation	transportation	NOUN
acarelar-2670	102	42	of	of	ADP
acarelar-2670	102	43	petroleum	petroleum	NOUN
acarelar-2670	102	44	or	or	CCONJ
acarelar-2670	102	45	chargeable	chargeable	ADJ
acarelar-2670	102	46	oil	oil	NOUN
acarelar-2670	102	47	in	in	ADP
acarelar-2670	102	48	nigeria	nigeria	PROPN
acarelar-2670	102	49	by	by	ADP
acarelar-2670	102	50	or	or	CCONJ
acarelar-2670	102	51	on	on	ADP
acarelar-2670	102	52	behalf	behalf	NOUN
acarelar-2670	102	53	of	of	ADP
acarelar-2670	102	54	a	a	DET
acarelar-2670	102	55	company	company	NOUN
acarelar-2670	102	56	for	for	ADP
acarelar-2670	102	57	its	its	PRON
acarelar-2670	102	58	own	own	ADJ
acarelar-2670	102	59	account	account	NOUN
acarelar-2670	102	60	by	by	ADP
acarelar-2670	102	61	any	any	DET
acarelar-2670	102	62	drilling	drilling	NOUN
acarelar-2670	102	63	,	,	PUNCT
acarelar-2670	102	64	mining	mining	NOUN
acarelar-2670	102	65	,	,	PUNCT
acarelar-2670	102	66	extracting	extract	VERB
acarelar-2670	102	67	or	or	CCONJ
acarelar-2670	102	68	any	any	DET
acarelar-2670	102	69	other	other	ADJ
acarelar-2670	102	70	like	like	ADP
acarelar-2670	102	71	operations	operation	NOUN
acarelar-2670	102	72	or	or	CCONJ
acarelar-2670	102	73	process	process	NOUN
acarelar-2670	102	74	,	,	PUNCT
acarelar-2670	102	75	not	not	PART
acarelar-2670	102	76	including	include	VERB
acarelar-2670	102	77	refining	refine	VERB
acarelar-2670	102	78	at	at	ADP
acarelar-2670	102	79	a	a	DET
acarelar-2670	102	80	refinery	refinery	NOUN
acarelar-2670	102	81	,	,	PUNCT
acarelar-2670	102	82	in	in	ADP
acarelar-2670	102	83	the	the	DET
acarelar-2670	102	84	course	course	NOUN
acarelar-2670	102	85	of	of	ADP
acarelar-2670	102	86	a	a	DET
acarelar-2670	102	87	business	business	NOUN
acarelar-2670	102	88	carried	carry	VERB
acarelar-2670	102	89	on	on	ADP
acarelar-2670	102	90	by	by	ADP
acarelar-2670	102	91	the	the	DET
acarelar-2670	102	92	company	company	NOUN
acarelar-2670	102	93	engaged	engage	VERB
acarelar-2670	102	94	in	in	ADP
acarelar-2670	102	95	such	such	ADJ
acarelar-2670	102	96	operations	operation	NOUN
acarelar-2670	102	97	and	and	CCONJ
acarelar-2670	102	98	al	al	PROPN
acarelar-2670	102	99	operations	operation	NOUN
acarelar-2670	102	100	incidental	incidental	ADV
acarelar-2670	102	101	thereto	thereto	VERB
acarelar-2670	102	102	and	and	CCONJ
acarelar-2670	102	103	any	any	DET
acarelar-2670	102	104	sale	sale	NOUN
acarelar-2670	102	105	of	of	ADP
acarelar-2670	102	106	or	or	CCONJ
acarelar-2670	102	107	disposal	disposal	NOUN
acarelar-2670	102	108	of	of	ADP
acarelar-2670	102	109	chargeable	chargeable	ADJ
acarelar-2670	102	110	oil	oil	NOUN
acarelar-2670	102	111	by	by	ADP
acarelar-2670	102	112	or	or	CCONJ
acarelar-2670	102	113	on	on	ADP
acarelar-2670	102	114	behalf	behalf	NOUN
acarelar-2670	102	115	of	of	ADP
acarelar-2670	102	116	the	the	DET
acarelar-2670	102	117	company	company	NOUN
acarelar-2670	102	118	.	.	PUNCT
acarelar-2670	103	1	but	but	CCONJ
acarelar-2670	103	2	in	in	ADP
acarelar-2670	103	3	shell	shell	NOUN
acarelar-2670	103	4	v	v	NUM
acarelar-2670	103	5	fbir,52	fbir,52	NOUN
acarelar-2670	103	6	the	the	DET
acarelar-2670	103	7	supreme	supreme	PROPN
acarelar-2670	103	8	court	court	PROPN
acarelar-2670	103	9	wrongly	wrongly	ADV
acarelar-2670	103	10	gave	give	VERB
acarelar-2670	103	11	the	the	DET
acarelar-2670	103	12	meaning	meaning	NOUN
acarelar-2670	103	13	of	of	ADP
acarelar-2670	103	14	petroleum	petroleum	NOUN
acarelar-2670	103	15	operations	operation	NOUN
acarelar-2670	103	16	to	to	PART
acarelar-2670	103	17	include	include	VERB
acarelar-2670	103	18	operations	operation	NOUN
acarelar-2670	103	19	incidental	incidental	ADJ
acarelar-2670	103	20	to	to	ADP
acarelar-2670	103	21	the	the	DET
acarelar-2670	103	22	carrying	carry	VERB
acarelar-2670	103	23	out	out	ADP
acarelar-2670	103	24	of	of	ADP
acarelar-2670	103	25	petroleum	petroleum	NOUN
acarelar-2670	103	26	operations	operation	NOUN
acarelar-2670	103	27	thus	thus	ADV
acarelar-2670	103	28	;	;	PUNCT
acarelar-2670	103	29	a	a	DET
acarelar-2670	103	30	close	close	ADJ
acarelar-2670	103	31	examination	examination	NOUN
acarelar-2670	103	32	of	of	ADP
acarelar-2670	103	33	the	the	DET
acarelar-2670	103	34	definition	definition	NOUN
acarelar-2670	103	35	of	of	ADP
acarelar-2670	103	36	the	the	DET
acarelar-2670	103	37	words	word	NOUN
acarelar-2670	103	38	petroleum	petroleum	NOUN
acarelar-2670	103	39	operations	operation	NOUN
acarelar-2670	103	40	in	in	ADP
acarelar-2670	103	41	section	section	NOUN
acarelar-2670	103	42	2	2	NUM
acarelar-2670	103	43	would	would	AUX
acarelar-2670	103	44	show	show	VERB
acarelar-2670	103	45	that	that	SCONJ
acarelar-2670	103	46	the	the	DET
acarelar-2670	103	47	specific	specific	ADJ
acarelar-2670	103	48	words	word	NOUN
acarelar-2670	103	49	therein	therein	ADV
acarelar-2670	103	50	are	be	AUX
acarelar-2670	103	51	not	not	PART
acarelar-2670	103	52	limited	limit	VERB
acarelar-2670	103	53	to	to	ADP
acarelar-2670	103	54	drilling	drilling	NOUN
acarelar-2670	103	55	,	,	PUNCT
acarelar-2670	103	56	mining	mining	NOUN
acarelar-2670	103	57	,	,	PUNCT
acarelar-2670	103	58	extracting	extract	VERB
acarelar-2670	103	59	or	or	CCONJ
acarelar-2670	103	60	other	other	ADJ
acarelar-2670	103	61	like	like	ADP
acarelar-2670	103	62	operations	operation	NOUN
acarelar-2670	103	63	but	but	CCONJ
acarelar-2670	103	64	include	include	VERB
acarelar-2670	103	65	in	in	ADP
acarelar-2670	103	66	addition	addition	NOUN
acarelar-2670	103	67	the	the	DET
acarelar-2670	103	68	phrase	phrase	NOUN
acarelar-2670	103	69	or	or	CCONJ
acarelar-2670	103	70	process	process	NOUN
acarelar-2670	103	71	,	,	PUNCT
acarelar-2670	103	72	not	not	PART
acarelar-2670	103	73	including	include	VERB
acarelar-2670	103	74	refining	refine	VERB
acarelar-2670	103	75	at	at	ADP
acarelar-2670	103	76	a	a	DET
acarelar-2670	103	77	refinery	refinery	NOUN
acarelar-2670	103	78	,	,	PUNCT
acarelar-2670	103	79	in	in	ADP
acarelar-2670	103	80	the	the	DET
acarelar-2670	103	81	course	course	NOUN
acarelar-2670	103	82	of	of	ADP
acarelar-2670	103	83	a	a	DET
acarelar-2670	103	84	business	business	NOUN
acarelar-2670	103	85	carried	carry	VERB
acarelar-2670	103	86	on	on	ADP
acarelar-2670	103	87	by	by	ADP
acarelar-2670	103	88	a	a	DET
acarelar-2670	103	89	company	company	NOUN
acarelar-2670	103	90	engaged	engage	VERB
acarelar-2670	103	91	in	in	ADP
acarelar-2670	103	92	such	such	ADJ
acarelar-2670	103	93	operations	operation	NOUN
acarelar-2670	103	94	.	.	PUNCT
acarelar-2670	104	1	in	in	ADP
acarelar-2670	104	2	my	my	PRON
acarelar-2670	104	3	view	view	NOUN
acarelar-2670	104	4	there	there	PRON
acarelar-2670	104	5	is	be	VERB
acarelar-2670	104	6	no	no	DET
acarelar-2670	104	7	distinct	distinct	ADJ
acarelar-2670	104	8	genus	genus	NOUN
acarelar-2670	104	9	in	in	ADP
acarelar-2670	104	10	the	the	DET
acarelar-2670	104	11	definition	definition	NOUN
acarelar-2670	104	12	for	for	ADP
acarelar-2670	104	13	the	the	DET
acarelar-2670	104	14	phrase	phrase	NOUN
acarelar-2670	104	15	and	and	CCONJ
acarelar-2670	104	16	all	all	DET
acarelar-2670	104	17	operations	operation	NOUN
acarelar-2670	104	18	incidental	incidental	ADV
acarelar-2670	104	19	thereto	thereto	VERB
acarelar-2670	104	20	to	to	PART
acarelar-2670	104	21	allow	allow	VERB
acarelar-2670	104	22	the	the	DET
acarelar-2670	104	23	rule	rule	NOUN
acarelar-2670	104	24	of	of	ADP
acarelar-2670	104	25	ejusdem	ejusdem	ADJ
acarelar-2670	104	26	generis	generis	NOUN
acarelar-2670	104	27	to	to	PART
acarelar-2670	104	28	apply	apply	VERB
acarelar-2670	104	29	.	.	PUNCT
acarelar-2670	105	1	in	in	ADP
acarelar-2670	105	2	the	the	DET
acarelar-2670	105	3	above	above	NOUN
acarelar-2670	105	4	,	,	PUNCT
acarelar-2670	105	5	the	the	DET
acarelar-2670	105	6	supreme	supreme	PROPN
acarelar-2670	105	7	court	court	PROPN
acarelar-2670	105	8	left	leave	VERB
acarelar-2670	105	9	the	the	DET
acarelar-2670	105	10	restrictive	restrictive	ADJ
acarelar-2670	105	11	definition	definition	NOUN
acarelar-2670	105	12	of	of	ADP
acarelar-2670	105	13	the	the	DET
acarelar-2670	105	14	word	word	NOUN
acarelar-2670	105	15	petroleum	petroleum	NOUN
acarelar-2670	105	16	by	by	ADP
acarelar-2670	105	17	the	the	DET
acarelar-2670	105	18	act	act	NOUN
acarelar-2670	105	19	and	and	CCONJ
acarelar-2670	105	20	expanded	expand	VERB
acarelar-2670	105	21	the	the	DET
acarelar-2670	105	22	meaning	meaning	NOUN
acarelar-2670	105	23	of	of	ADP
acarelar-2670	105	24	the	the	DET
acarelar-2670	105	25	word	word	NOUN
acarelar-2670	105	26	to	to	PART
acarelar-2670	105	27	include	include	VERB
acarelar-2670	105	28	the	the	DET
acarelar-2670	105	29	activities	activity	NOUN
acarelar-2670	105	30	of	of	ADP
acarelar-2670	105	31	companies	company	NOUN
acarelar-2670	105	32	not	not	PART
acarelar-2670	105	33	chargeable	chargeable	ADJ
acarelar-2670	105	34	under	under	ADP
acarelar-2670	105	35	the	the	DET
acarelar-2670	105	36	act	act	NOUN
acarelar-2670	105	37	.	.	PUNCT
acarelar-2670	106	1	the	the	DET
acarelar-2670	106	2	definition	definition	NOUN
acarelar-2670	106	3	activates	activate	VERB
acarelar-2670	106	4	activities	activity	NOUN
acarelar-2670	106	5	such	such	ADJ
acarelar-2670	106	6	as	as	ADP
acarelar-2670	106	7	refining	refining	NOUN
acarelar-2670	106	8	of	of	ADP
acarelar-2670	106	9	crude	crude	ADJ
acarelar-2670	106	10	oil	oil	NOUN
acarelar-2670	106	11	,	,	PUNCT
acarelar-2670	106	12	marketing	marketing	NOUN
acarelar-2670	106	13	,	,	PUNCT
acarelar-2670	106	14	solid	solid	ADJ
acarelar-2670	106	15	minerals	mineral	NOUN
acarelar-2670	106	16	,	,	PUNCT
acarelar-2670	106	17	solid	solid	ADJ
acarelar-2670	106	18	field	field	NOUN
acarelar-2670	106	19	services	service	NOUN
acarelar-2670	106	20	and	and	CCONJ
acarelar-2670	106	21	others	other	NOUN
acarelar-2670	106	22	to	to	PART
acarelar-2670	106	23	be	be	AUX
acarelar-2670	106	24	subject	subject	ADJ
acarelar-2670	106	25	to	to	ADP
acarelar-2670	106	26	petroleum	petroleum	NOUN
acarelar-2670	106	27	profit	profit	NOUN
acarelar-2670	106	28	tax	tax	NOUN
acarelar-2670	106	29	.	.	PUNCT
acarelar-2670	107	1	the	the	DET
acarelar-2670	107	2	decision	decision	NOUN
acarelar-2670	107	3	is	be	AUX
acarelar-2670	107	4	contrary	contrary	ADJ
acarelar-2670	107	5	to	to	ADP
acarelar-2670	107	6	the	the	DET
acarelar-2670	107	7	position	position	NOUN
acarelar-2670	107	8	of	of	ADP
acarelar-2670	107	9	law	law	NOUN
acarelar-2670	107	10	as	as	SCONJ
acarelar-2670	107	11	the	the	DET
acarelar-2670	107	12	court	court	NOUN
acarelar-2670	107	13	failed	fail	VERB
acarelar-2670	107	14	to	to	PART
acarelar-2670	107	15	make	make	VERB
acarelar-2670	107	16	a	a	DET
acarelar-2670	107	17	distinction	distinction	NOUN
acarelar-2670	107	18	between	between	ADP
acarelar-2670	107	19	the	the	DET
acarelar-2670	107	20	activities	activity	NOUN
acarelar-2670	107	21	subject	subject	ADJ
acarelar-2670	107	22	to	to	ADP
acarelar-2670	107	23	companies	company	NOUN
acarelar-2670	107	24	’	’	PART
acarelar-2670	107	25	income	income	NOUN
acarelar-2670	107	26	tax	tax	NOUN
acarelar-2670	107	27	act	act	NOUN
acarelar-2670	107	28	and	and	CCONJ
acarelar-2670	107	29	petroleum	petroleum	NOUN
acarelar-2670	107	30	profit	profit	NOUN
acarelar-2670	107	31	tax	tax	NOUN
acarelar-2670	107	32	.	.	PUNCT
acarelar-2670	108	1	8	8	NUM
acarelar-2670	108	2	.	.	X
acarelar-2670	108	3	ascertainment	ascertainment	NOUN
acarelar-2670	108	4	of	of	ADP
acarelar-2670	108	5	profits	profit	NOUN
acarelar-2670	108	6	,	,	PUNCT
acarelar-2670	108	7	adjusted	adjusted	ADJ
acarelar-2670	108	8	profits	profit	NOUN
acarelar-2670	108	9	,	,	PUNCT
acarelar-2670	108	10	assessable	assessable	ADJ
acarelar-2670	108	11	profits	profit	NOUN
acarelar-2670	108	12	and	and	CCONJ
acarelar-2670	108	13	chargeable	chargeable	ADJ
acarelar-2670	108	14	profits	profit	NOUN
acarelar-2670	108	15	the	the	DET
acarelar-2670	108	16	profit	profit	NOUN
acarelar-2670	108	17	of	of	ADP
acarelar-2670	108	18	a	a	DET
acarelar-2670	108	19	period	period	NOUN
acarelar-2670	108	20	of	of	ADP
acarelar-2670	108	21	a	a	DET
acarelar-2670	108	22	company	company	NOUN
acarelar-2670	108	23	shall	shall	AUX
acarelar-2670	108	24	be	be	AUX
acarelar-2670	108	25	taken	take	VERB
acarelar-2670	108	26	to	to	PART
acarelar-2670	108	27	be	be	AUX
acarelar-2670	108	28	the	the	DET
acarelar-2670	108	29	aggregate	aggregate	ADJ
acarelar-2670	108	30	of53	of53	PROPN
acarelar-2670	108	31	:	:	PUNCT
acarelar-2670	108	32	(	(	PUNCT
acarelar-2670	108	33	i	i	NOUN
acarelar-2670	108	34	)	)	PUNCT
acarelar-2670	108	35	the	the	DET
acarelar-2670	108	36	proceeds	proceed	NOUN
acarelar-2670	108	37	of	of	ADP
acarelar-2670	108	38	sale	sale	NOUN
acarelar-2670	108	39	of	of	ADP
acarelar-2670	108	40	all	all	DET
acarelar-2670	108	41	chargeable	chargeable	ADJ
acarelar-2670	108	42	oil	oil	NOUN
acarelar-2670	108	43	sold	sell	VERB
acarelar-2670	108	44	by	by	ADP
acarelar-2670	108	45	the	the	DET
acarelar-2670	108	46	company	company	NOUN
acarelar-2670	108	47	in	in	ADP
acarelar-2670	108	48	that	that	DET
acarelar-2670	108	49	period	period	NOUN
acarelar-2670	108	50	.	.	PUNCT
acarelar-2670	109	1	45	45	NUM
acarelar-2670	109	2	any	any	DET
acarelar-2670	109	3	claim	claim	NOUN
acarelar-2670	109	4	against	against	ADP
acarelar-2670	109	5	the	the	DET
acarelar-2670	109	6	action	action	NOUN
acarelar-2670	109	7	of	of	ADP
acarelar-2670	109	8	the	the	DET
acarelar-2670	109	9	service	service	NOUN
acarelar-2670	109	10	shall	shall	AUX
acarelar-2670	109	11	not	not	PART
acarelar-2670	109	12	be	be	AUX
acarelar-2670	109	13	on	on	ADP
acarelar-2670	109	14	the	the	DET
acarelar-2670	109	15	ground	ground	NOUN
acarelar-2670	109	16	that	that	SCONJ
acarelar-2670	109	17	it	it	PRON
acarelar-2670	109	18	is	be	AUX
acarelar-2670	109	19	contrary	contrary	ADJ
acarelar-2670	109	20	to	to	ADP
acarelar-2670	109	21	the	the	DET
acarelar-2670	109	22	direction	direction	NOUN
acarelar-2670	109	23	,	,	PUNCT
acarelar-2670	109	24	order	order	NOUN
acarelar-2670	109	25	or	or	CCONJ
acarelar-2670	109	26	instruction	instruction	NOUN
acarelar-2670	109	27	given	give	VERB
acarelar-2670	109	28	by	by	ADP
acarelar-2670	109	29	the	the	DET
acarelar-2670	109	30	minister	minister	NOUN
acarelar-2670	109	31	46	46	NUM
acarelar-2670	109	32	ppta	ppta	NOUN
acarelar-2670	109	33	,	,	PUNCT
acarelar-2670	109	34	2014	2014	NUM
acarelar-2670	109	35	,	,	PUNCT
acarelar-2670	109	36	s.4	s.4	X
acarelar-2670	109	37	(	(	PUNCT
acarelar-2670	109	38	1	1	NUM
acarelar-2670	109	39	-	-	SYM
acarelar-2670	109	40	4	4	NUM
acarelar-2670	109	41	)	)	PUNCT
acarelar-2670	109	42	47	47	NUM
acarelar-2670	109	43	ibid	ibid	NOUN
acarelar-2670	109	44	,	,	PUNCT
acarelar-2670	109	45	s.5	s.5	X
acarelar-2670	109	46	.	.	PUNCT
acarelar-2670	110	1	the	the	DET
acarelar-2670	110	2	secrecy	secrecy	NOUN
acarelar-2670	110	3	affects	affect	VERB
acarelar-2670	110	4	dealing	deal	VERB
acarelar-2670	110	5	with	with	ADP
acarelar-2670	110	6	documents	document	NOUN
acarelar-2670	110	7	,	,	PUNCT
acarelar-2670	110	8	information	information	NOUN
acarelar-2670	110	9	,	,	PUNCT
acarelar-2670	110	10	returns	return	NOUN
acarelar-2670	110	11	,	,	PUNCT
acarelar-2670	110	12	assessment	assessment	NOUN
acarelar-2670	110	13	lists	list	NOUN
acarelar-2670	110	14	and	and	CCONJ
acarelar-2670	110	15	copies	copy	NOUN
acarelar-2670	110	16	of	of	ADP
acarelar-2670	110	17	such	such	ADJ
acarelar-2670	110	18	lists	list	NOUN
acarelar-2670	110	19	relation	relation	NOUN
acarelar-2670	110	20	to	to	PART
acarelar-2670	110	21	income	income	NOUN
acarelar-2670	110	22	and	and	CCONJ
acarelar-2670	110	23	chargeable	chargeable	ADJ
acarelar-2670	110	24	profits	profit	NOUN
acarelar-2670	110	25	.	.	PUNCT
acarelar-2670	111	1	48	48	NUM
acarelar-2670	111	2	ibid	ibid	NOUN
acarelar-2670	111	3	,	,	PUNCT
acarelar-2670	111	4	s	s	VERB
acarelar-2670	111	5	6	6	NUM
acarelar-2670	111	6	(	(	PUNCT
acarelar-2670	111	7	1	1	NUM
acarelar-2670	111	8	&	&	CCONJ
acarelar-2670	111	9	(	(	PUNCT
acarelar-2670	111	10	2	2	NUM
acarelar-2670	111	11	)	)	PUNCT
acarelar-2670	111	12	49	49	NUM
acarelar-2670	111	13	ibid	ibid	NOUN
acarelar-2670	111	14	,	,	PUNCT
acarelar-2670	111	15	s7	s7	NOUN
acarelar-2670	111	16	(	(	PUNCT
acarelar-2670	111	17	3	3	NUM
acarelar-2670	111	18	)	)	PUNCT
acarelar-2670	111	19	.	.	PUNCT
acarelar-2670	112	1	the	the	DET
acarelar-2670	112	2	corporate	corporate	PROPN
acarelar-2670	112	3	affairs	affair	NOUN
acarelar-2670	112	4	commission	commission	NOUN
acarelar-2670	112	5	established	establish	VERB
acarelar-2670	112	6	under	under	ADP
acarelar-2670	112	7	the	the	DET
acarelar-2670	112	8	companies	company	NOUN
acarelar-2670	112	9	and	and	CCONJ
acarelar-2670	112	10	allied	ally	VERB
acarelar-2670	112	11	matters	matter	NOUN
acarelar-2670	112	12	act	act	VERB
acarelar-2670	112	13	1990	1990	NUM
acarelar-2670	112	14	is	be	AUX
acarelar-2670	112	15	now	now	ADV
acarelar-2670	112	16	the	the	DET
acarelar-2670	112	17	successor	successor	NOUN
acarelar-2670	112	18	of	of	ADP
acarelar-2670	112	19	the	the	DET
acarelar-2670	112	20	registrar	registrar	NOUN
acarelar-2670	112	21	of	of	ADP
acarelar-2670	112	22	companies	company	NOUN
acarelar-2670	112	23	.	.	PUNCT
acarelar-2670	113	1	50	50	NUM
acarelar-2670	113	2	51	51	NUM
acarelar-2670	113	3	ibid	ibid	NOUN
acarelar-2670	113	4	,	,	PUNCT
acarelar-2670	113	5	s.24	s.24	X
acarelar-2670	113	6	.	.	PUNCT
acarelar-2670	114	1	this	this	PRON
acarelar-2670	114	2	prohibits	prohibit	VERB
acarelar-2670	114	3	any	any	DET
acarelar-2670	114	4	person	person	NOUN
acarelar-2670	114	5	(	(	PUNCT
acarelar-2670	114	6	other	other	ADJ
acarelar-2670	114	7	than	than	ADP
acarelar-2670	114	8	a	a	DET
acarelar-2670	114	9	company	company	NOUN
acarelar-2670	114	10	)	)	PUNCT
acarelar-2670	114	11	to	to	PART
acarelar-2670	114	12	engaged	engage	VERB
acarelar-2670	114	13	in	in	ADP
acarelar-2670	114	14	petroleum	petroleum	NOUN
acarelar-2670	114	15	operation	operation	NOUN
acarelar-2670	114	16	either	either	CCONJ
acarelar-2670	114	17	as	as	ADP
acarelar-2670	114	18	a	a	DET
acarelar-2670	114	19	person	person	NOUN
acarelar-2670	114	20	or	or	CCONJ
acarelar-2670	114	21	in	in	ADP
acarelar-2670	114	22	partnership	partnership	NOUN
acarelar-2670	114	23	with	with	ADP
acarelar-2670	114	24	any	any	DET
acarelar-2670	114	25	other	other	ADJ
acarelar-2670	114	26	person	person	NOUN
acarelar-2670	114	27	for	for	ADP
acarelar-2670	114	28	the	the	DET
acarelar-2670	114	29	purpose	purpose	NOUN
acarelar-2670	114	30	of	of	ADP
acarelar-2670	114	31	sharing	share	VERB
acarelar-2670	114	32	the	the	DET
acarelar-2670	114	33	profit	profit	NOUN
acarelar-2670	114	34	arising	arise	VERB
acarelar-2670	114	35	thereto	thereto	VERB
acarelar-2670	114	36	52	52	NUM
acarelar-2670	114	37	3	3	NUM
acarelar-2670	114	38	all	all	PRON
acarelar-2670	114	39	ntc	ntc	VERB
acarelar-2670	114	40	315	315	NUM
acarelar-2670	114	41	at	at	ADP
acarelar-2670	114	42	345	345	NUM
acarelar-2670	114	43	;	;	PUNCT
acarelar-2670	114	44	tilimanans	tilimanan	NOUN
acarelar-2670	114	45	&	&	CCONJ
acarelar-2670	114	46	co	co	X
acarelar-2670	114	47	v	v	NOUN
acarelar-2670	114	48	ss	ss	PRON
acarelar-2670	114	49	knithsford	knithsford	NOUN
acarelar-2670	114	50	limited	limited	ADJ
acarelar-2670	114	51	(	(	PUNCT
acarelar-2670	114	52	1908)2	1908)2	NUM
acarelar-2670	114	53	kb	kb	PROPN
acarelar-2670	114	54	385	385	NUM
acarelar-2670	114	55	at	at	ADP
acarelar-2670	114	56	403	403	NUM
acarelar-2670	114	57	;	;	PUNCT
acarelar-2670	114	58	(	(	PUNCT
acarelar-2670	114	59	1908	1908	NUM
acarelar-2670	114	60	)	)	PUNCT
acarelar-2670	114	61	ac	ac	ADP
acarelar-2670	114	62	207	207	NUM
acarelar-2670	114	63	.	.	PUNCT
acarelar-2670	115	1	53	53	NUM
acarelar-2670	115	2	ibid	ibid	NOUN
acarelar-2670	115	3	,	,	PUNCT
acarelar-2670	115	4	s.9	s.9	CCONJ
acarelar-2670	115	5	(	(	PUNCT
acarelar-2670	115	6	1	1	NUM
acarelar-2670	115	7	)	)	PUNCT
acarelar-2670	115	8	(	(	PUNCT
acarelar-2670	115	9	a	a	DET
acarelar-2670	115	10	-	-	PUNCT
acarelar-2670	115	11	c	c	NOUN
acarelar-2670	115	12	)	)	PUNCT
acarelar-2670	115	13	bielu	bielu	NOUN
acarelar-2670	115	14	:	:	PUNCT
acarelar-2670	115	15	legal	legal	ADJ
acarelar-2670	115	16	framework	framework	NOUN
acarelar-2670	115	17	for	for	ADP
acarelar-2670	115	18	petroleum	petroleum	NOUN
acarelar-2670	115	19	administration	administration	NOUN
acarelar-2670	115	20	and	and	CCONJ
acarelar-2670	115	21	taxation	taxation	NOUN
acarelar-2670	115	22	in	in	ADP
acarelar-2670	115	23	nigeria	nigeria	PROPN
acarelar-2670	115	24	:	:	PUNCT
acarelar-2670	115	25	a	a	DET
acarelar-2670	115	26	legal	legal	ADJ
acarelar-2670	115	27	appraisal	appraisal	NOUN
acarelar-2670	115	28	of	of	ADP
acarelar-2670	115	29	conflicting	conflict	VERB
acarelar-2670	115	30	legislations	legislation	NOUN
acarelar-2670	115	31	75	75	NUM
acarelar-2670	115	32	|	|	ADV
acarelar-2670	115	33	p	p	X
acarelar-2670	115	34	a	a	DET
acarelar-2670	115	35	g	g	NOUN
acarelar-2670	115	36	e	e	X
acarelar-2670	115	37	(	(	PUNCT
acarelar-2670	115	38	ii	ii	NOUN
acarelar-2670	115	39	)	)	PUNCT
acarelar-2670	115	40	the	the	DET
acarelar-2670	115	41	value	value	NOUN
acarelar-2670	115	42	of	of	ADP
acarelar-2670	115	43	all	all	DET
acarelar-2670	115	44	chargeable	chargeable	ADJ
acarelar-2670	115	45	oil	oil	NOUN
acarelar-2670	115	46	disposed	dispose	VERB
acarelar-2670	115	47	of	of	ADP
acarelar-2670	115	48	by	by	ADP
acarelar-2670	115	49	the	the	DET
acarelar-2670	115	50	company	company	NOUN
acarelar-2670	115	51	in	in	ADP
acarelar-2670	115	52	that	that	DET
acarelar-2670	115	53	period	period	NOUN
acarelar-2670	115	54	;	;	PUNCT
acarelar-2670	115	55	and54	and54	PROPN
acarelar-2670	115	56	(	(	PUNCT
acarelar-2670	115	57	iii	iii	NOUN
acarelar-2670	115	58	)	)	PUNCT
acarelar-2670	115	59	all	all	DET
acarelar-2670	115	60	income	income	NOUN
acarelar-2670	115	61	of	of	ADP
acarelar-2670	115	62	the	the	DET
acarelar-2670	115	63	company	company	NOUN
acarelar-2670	115	64	of	of	ADP
acarelar-2670	115	65	that	that	DET
acarelar-2670	115	66	period	period	NOUN
acarelar-2670	115	67	incidental	incidental	ADV
acarelar-2670	115	68	to	to	ADP
acarelar-2670	115	69	and	and	CCONJ
acarelar-2670	115	70	arising	arise	VERB
acarelar-2670	115	71	from	from	ADP
acarelar-2670	115	72	any	any	DET
acarelar-2670	115	73	one	one	NUM
acarelar-2670	115	74	or	or	CCONJ
acarelar-2670	115	75	more	more	ADJ
acarelar-2670	115	76	of	of	ADP
acarelar-2670	115	77	its	its	PRON
acarelar-2670	115	78	petroleum	petroleum	NOUN
acarelar-2670	115	79	operations	operation	NOUN
acarelar-2670	115	80	8.1	8.1	NUM
acarelar-2670	115	81	assessable	assessable	ADJ
acarelar-2670	115	82	profit	profit	NOUN
acarelar-2670	115	83	tax	tax	NOUN
acarelar-2670	115	84	the	the	DET
acarelar-2670	115	85	assessable	assessable	ADJ
acarelar-2670	115	86	profits	profit	NOUN
acarelar-2670	115	87	for	for	ADP
acarelar-2670	115	88	each	each	DET
acarelar-2670	115	89	company	company	NOUN
acarelar-2670	115	90	or	or	CCONJ
acarelar-2670	115	91	petroleum	petroleum	NOUN
acarelar-2670	115	92	mining	mining	NOUN
acarelar-2670	115	93	lease	lease	NOUN
acarelar-2670	115	94	for	for	ADP
acarelar-2670	115	95	any	any	DET
acarelar-2670	115	96	accounting	accounting	NOUN
acarelar-2670	115	97	period	period	NOUN
acarelar-2670	115	98	shall	shall	AUX
acarelar-2670	115	99	be	be	AUX
acarelar-2670	115	100	the	the	DET
acarelar-2670	115	101	amount	amount	NOUN
acarelar-2670	115	102	of	of	ADP
acarelar-2670	115	103	the	the	DET
acarelar-2670	115	104	adjusted	adjust	VERB
acarelar-2670	115	105	profit	profit	NOUN
acarelar-2670	115	106	of	of	ADP
acarelar-2670	115	107	that	that	DET
acarelar-2670	115	108	period	period	NOUN
acarelar-2670	115	109	after	after	ADP
acarelar-2670	115	110	the	the	DET
acarelar-2670	115	111	deduction	deduction	NOUN
acarelar-2670	115	112	of	of	ADP
acarelar-2670	115	113	the	the	DET
acarelar-2670	115	114	amount	amount	NOUN
acarelar-2670	115	115	of	of	ADP
acarelar-2670	115	116	any	any	DET
acarelar-2670	115	117	loss	loss	NOUN
acarelar-2670	115	118	incurred	incur	VERB
acarelar-2670	115	119	by	by	ADP
acarelar-2670	115	120	that	that	DET
acarelar-2670	115	121	company	company	NOUN
acarelar-2670	115	122	during	during	ADP
acarelar-2670	115	123	any	any	DET
acarelar-2670	115	124	previous	previous	ADJ
acarelar-2670	115	125	accounting	accounting	NOUN
acarelar-2670	115	126	period.55	period.55	NOUN
acarelar-2670	115	127	the	the	DET
acarelar-2670	115	128	assessable	assessable	ADJ
acarelar-2670	115	129	tax	tax	NOUN
acarelar-2670	115	130	for	for	ADP
acarelar-2670	115	131	any	any	DET
acarelar-2670	115	132	accounting	accounting	NOUN
acarelar-2670	115	133	period	period	NOUN
acarelar-2670	115	134	of	of	ADP
acarelar-2670	115	135	a	a	DET
acarelar-2670	115	136	company	company	NOUN
acarelar-2670	115	137	shall	shall	AUX
acarelar-2670	115	138	be	be	AUX
acarelar-2670	115	139	an	an	DET
acarelar-2670	115	140	amount	amount	NOUN
acarelar-2670	115	141	equal	equal	ADJ
acarelar-2670	115	142	to	to	ADP
acarelar-2670	115	143	85	85	NUM
acarelar-2670	115	144	%	%	NOUN
acarelar-2670	115	145	of	of	ADP
acarelar-2670	115	146	its	its	PRON
acarelar-2670	115	147	chargeable	chargeable	ADJ
acarelar-2670	115	148	profits	profit	NOUN
acarelar-2670	115	149	of	of	ADP
acarelar-2670	115	150	that	that	DET
acarelar-2670	115	151	period,56	period,56	NOUN
acarelar-2670	115	152	but	but	CCONJ
acarelar-2670	115	153	for	for	ADP
acarelar-2670	115	154	new	new	ADJ
acarelar-2670	115	155	oil	oil	NOUN
acarelar-2670	115	156	fields	field	NOUN
acarelar-2670	115	157	before	before	ADP
acarelar-2670	115	158	production	production	NOUN
acarelar-2670	115	159	;	;	PUNCT
acarelar-2670	115	160	the	the	DET
acarelar-2670	115	161	tax	tax	NOUN
acarelar-2670	115	162	rate	rate	NOUN
acarelar-2670	115	163	is	be	AUX
acarelar-2670	115	164	65.75	65.75	NUM
acarelar-2670	115	165	%	%	NOUN
acarelar-2670	115	166	.	.	PUNCT
acarelar-2670	116	1	under	under	ADP
acarelar-2670	116	2	the	the	DET
acarelar-2670	116	3	production	production	NOUN
acarelar-2670	116	4	sharing	sharing	NOUN
acarelar-2670	116	5	contract	contract	NOUN
acarelar-2670	116	6	for	for	ADP
acarelar-2670	116	7	deep	deep	ADJ
acarelar-2670	116	8	offshore	offshore	ADV
acarelar-2670	116	9	,	,	PUNCT
acarelar-2670	116	10	it	it	PRON
acarelar-2670	116	11	is	be	AUX
acarelar-2670	116	12	50	50	NUM
acarelar-2670	116	13	%	%	NOUN
acarelar-2670	116	14	.	.	PUNCT
acarelar-2670	117	1	this	this	PRON
acarelar-2670	117	2	is	be	AUX
acarelar-2670	117	3	summed	sum	VERB
acarelar-2670	117	4	up	up	ADP
acarelar-2670	117	5	by	by	ADP
acarelar-2670	117	6	omoregbe57	omoregbe57	NOUN
acarelar-2670	117	7	thus	thus	ADV
acarelar-2670	117	8	:	:	PUNCT
acarelar-2670	117	9	‘	'	PUNCT
acarelar-2670	117	10	…	…	PUNCT
acarelar-2670	117	11	the	the	DET
acarelar-2670	117	12	nominal	nominal	ADJ
acarelar-2670	117	13	petroleum	petroleum	NOUN
acarelar-2670	117	14	profits	profit	NOUN
acarelar-2670	117	15	tax	tax	NOUN
acarelar-2670	117	16	rate	rate	NOUN
acarelar-2670	117	17	as	as	SCONJ
acarelar-2670	117	18	specified	specify	VERB
acarelar-2670	117	19	under	under	ADP
acarelar-2670	117	20	the	the	DET
acarelar-2670	117	21	act	act	NOUN
acarelar-2670	117	22	is	be	AUX
acarelar-2670	117	23	85	85	NUM
acarelar-2670	117	24	%	%	NOUN
acarelar-2670	117	25	.	.	PUNCT
acarelar-2670	118	1	for	for	ADP
acarelar-2670	118	2	new	new	ADJ
acarelar-2670	118	3	fields	field	NOUN
acarelar-2670	118	4	the	the	DET
acarelar-2670	118	5	rate	rate	NOUN
acarelar-2670	118	6	is	be	AUX
acarelar-2670	118	7	65.75	65.75	NUM
acarelar-2670	118	8	before	before	ADP
acarelar-2670	118	9	production	production	NOUN
acarelar-2670	118	10	and	and	CCONJ
acarelar-2670	118	11	85	85	NUM
acarelar-2670	118	12	%	%	NOUN
acarelar-2670	118	13	after	after	SCONJ
acarelar-2670	118	14	production	production	NOUN
acarelar-2670	118	15	has	have	AUX
acarelar-2670	118	16	commenced	commence	VERB
acarelar-2670	118	17	.	.	PUNCT
acarelar-2670	119	1	for	for	ADP
acarelar-2670	119	2	production	production	NOUN
acarelar-2670	119	3	sharing	sharing	NOUN
acarelar-2670	119	4	contracts	contract	NOUN
acarelar-2670	119	5	in	in	ADP
acarelar-2670	119	6	respect	respect	NOUN
acarelar-2670	119	7	of	of	ADP
acarelar-2670	119	8	shallow	shallow	ADJ
acarelar-2670	119	9	water	water	NOUN
acarelar-2670	119	10	concessions	concession	NOUN
acarelar-2670	119	11	the	the	DET
acarelar-2670	119	12	tax	tax	NOUN
acarelar-2670	119	13	rate	rate	NOUN
acarelar-2670	119	14	is	be	AUX
acarelar-2670	119	15	65.75	65.75	NUM
acarelar-2670	119	16	%	%	NOUN
acarelar-2670	119	17	.	.	PUNCT
acarelar-2670	120	1	for	for	ADP
acarelar-2670	120	2	the	the	DET
acarelar-2670	120	3	first	first	ADJ
acarelar-2670	120	4	five	five	NUM
acarelar-2670	120	5	years	year	NOUN
acarelar-2670	120	6	before	before	ADP
acarelar-2670	120	7	production	production	NOUN
acarelar-2670	120	8	,	,	PUNCT
acarelar-2670	120	9	after	after	ADP
acarelar-2670	120	10	production	production	NOUN
acarelar-2670	120	11	the	the	DET
acarelar-2670	120	12	rate	rate	NOUN
acarelar-2670	120	13	of	of	ADP
acarelar-2670	120	14	85	85	NUM
acarelar-2670	120	15	%	%	NOUN
acarelar-2670	120	16	applies	applie	NOUN
acarelar-2670	120	17	…	…	PUNCT
acarelar-2670	120	18	’this	’this	PROPN
acarelar-2670	120	19	is	be	AUX
acarelar-2670	120	20	the	the	DET
acarelar-2670	120	21	profit	profit	NOUN
acarelar-2670	120	22	of	of	ADP
acarelar-2670	120	23	an	an	DET
acarelar-2670	120	24	accounting	accounting	NOUN
acarelar-2670	120	25	period	period	NOUN
acarelar-2670	120	26	after	after	ADP
acarelar-2670	120	27	the	the	DET
acarelar-2670	120	28	deduction	deduction	NOUN
acarelar-2670	120	29	of	of	ADP
acarelar-2670	120	30	the	the	DET
acarelar-2670	120	31	adjusted	adjust	VERB
acarelar-2670	120	32	profit	profit	NOUN
acarelar-2670	120	33	of	of	ADP
acarelar-2670	120	34	that	that	DET
acarelar-2670	120	35	period	period	NOUN
acarelar-2670	120	36	allowed	allow	VERB
acarelar-2670	120	37	under	under	ADP
acarelar-2670	120	38	the	the	DET
acarelar-2670	120	39	act.58	act.58	NOUN
acarelar-2670	120	40	the	the	DET
acarelar-2670	120	41	deductions	deduction	NOUN
acarelar-2670	120	42	allowed	allow	VERB
acarelar-2670	120	43	under	under	ADP
acarelar-2670	120	44	section	section	NOUN
acarelar-2670	120	45	20(2	20(2	NUM
acarelar-2670	120	46	)	)	PUNCT
acarelar-2670	120	47	&	&	CCONJ
acarelar-2670	120	48	(	(	PUNCT
acarelar-2670	120	49	4	4	NUM
acarelar-2670	120	50	)	)	PUNCT
acarelar-2670	120	51	of	of	ADP
acarelar-2670	120	52	the	the	DET
acarelar-2670	120	53	act	act	NOUN
acarelar-2670	120	54	.	.	PUNCT
acarelar-2670	121	1	the	the	DET
acarelar-2670	121	2	deductions	deduction	NOUN
acarelar-2670	121	3	allowed	allow	VERB
acarelar-2670	121	4	on	on	ADP
acarelar-2670	121	5	subsection	subsection	NOUN
acarelar-2670	121	6	2	2	NUM
acarelar-2670	121	7	are	be	AUX
acarelar-2670	121	8	the	the	DET
acarelar-2670	121	9	aggregate	aggregate	ADJ
acarelar-2670	121	10	amount	amount	NOUN
acarelar-2670	121	11	of	of	ADP
acarelar-2670	121	12	all	all	DET
acarelar-2670	121	13	allowances	allowance	NOUN
acarelar-2670	121	14	due	due	ADP
acarelar-2670	121	15	to	to	ADP
acarelar-2670	121	16	the	the	DET
acarelar-2670	121	17	company	company	NOUN
acarelar-2670	121	18	for	for	ADP
acarelar-2670	121	19	the	the	DET
acarelar-2670	121	20	accounting	accounting	NOUN
acarelar-2670	121	21	year	year	NOUN
acarelar-2670	121	22	under	under	ADP
acarelar-2670	121	23	the	the	DET
acarelar-2670	121	24	provisions	provision	NOUN
acarelar-2670	121	25	of	of	ADP
acarelar-2670	121	26	the	the	DET
acarelar-2670	121	27	second	second	ADJ
acarelar-2670	121	28	schedule	schedule	NOUN
acarelar-2670	121	29	.	.	PUNCT
acarelar-2670	122	1	they	they	PRON
acarelar-2670	122	2	are	be	AUX
acarelar-2670	122	3	;	;	PUNCT
acarelar-2670	122	4	i.	i.	PROPN
acarelar-2670	122	5	petroleum	petroleum	NOUN
acarelar-2670	122	6	investment	investment	NOUN
acarelar-2670	122	7	allowance	allowance	NOUN
acarelar-2670	122	8	.	.	PUNCT
acarelar-2670	123	1	these	these	DET
acarelar-2670	123	2	qualifying	qualify	VERB
acarelar-2670	123	3	expenditures	expenditure	NOUN
acarelar-2670	123	4	allowed	allow	VERB
acarelar-2670	123	5	a	a	DET
acarelar-2670	123	6	company	company	NOUN
acarelar-2670	123	7	in	in	ADP
acarelar-2670	123	8	an	an	DET
acarelar-2670	123	9	accounting	accounting	NOUN
acarelar-2670	123	10	period	period	NOUN
acarelar-2670	123	11	in	in	ADP
acarelar-2670	123	12	respect	respect	NOUN
acarelar-2670	123	13	of	of	ADP
acarelar-2670	123	14	an	an	DET
acarelar-2670	123	15	asset	asset	NOUN
acarelar-2670	123	16	used	use	VERB
acarelar-2670	123	17	wholly	wholly	ADV
acarelar-2670	123	18	and	and	CCONJ
acarelar-2670	123	19	exclusively	exclusively	ADV
acarelar-2670	123	20	by	by	ADP
acarelar-2670	123	21	the	the	DET
acarelar-2670	123	22	company	company	NOUN
acarelar-2670	123	23	in	in	ADP
acarelar-2670	123	24	petroleum	petroleum	NOUN
acarelar-2670	123	25	operations	operation	NOUN
acarelar-2670	123	26	.	.	PUNCT
acarelar-2670	124	1	the	the	DET
acarelar-2670	124	2	deduction	deduction	NOUN
acarelar-2670	124	3	allowance	allowance	NOUN
acarelar-2670	124	4	is	be	AUX
acarelar-2670	124	5	in	in	ADP
acarelar-2670	124	6	respect	respect	NOUN
acarelar-2670	124	7	of	of	ADP
acarelar-2670	124	8	the	the	DET
acarelar-2670	124	9	accounting	accounting	NOUN
acarelar-2670	124	10	year	year	NOUN
acarelar-2670	124	11	in	in	ADP
acarelar-2670	124	12	which	which	PRON
acarelar-2670	124	13	the	the	DET
acarelar-2670	124	14	asset	asset	NOUN
acarelar-2670	124	15	is	be	AUX
acarelar-2670	124	16	first	first	ADV
acarelar-2670	124	17	used	use	VERB
acarelar-2670	124	18	.	.	PUNCT
acarelar-2670	125	1	ii	ii	PROPN
acarelar-2670	125	2	.	.	PUNCT
acarelar-2670	125	3	annual	annual	ADJ
acarelar-2670	125	4	allowance	allowance	NOUN
acarelar-2670	125	5	:	:	PUNCT
acarelar-2670	125	6	this	this	PRON
acarelar-2670	125	7	is	be	AUX
acarelar-2670	125	8	qualifying	qualify	VERB
acarelar-2670	125	9	expenditure	expenditure	NOUN
acarelar-2670	125	10	allowed	allow	VERB
acarelar-2670	125	11	a	a	DET
acarelar-2670	125	12	company	company	NOUN
acarelar-2670	125	13	in	in	ADP
acarelar-2670	125	14	an	an	DET
acarelar-2670	125	15	accounting	accounting	NOUN
acarelar-2670	125	16	period	period	NOUN
acarelar-2670	125	17	in	in	ADP
acarelar-2670	125	18	respect	respect	NOUN
acarelar-2670	125	19	of	of	ADP
acarelar-2670	125	20	an	an	DET
acarelar-2670	125	21	asset	asset	NOUN
acarelar-2670	125	22	used	use	VERB
acarelar-2670	125	23	wholly	wholly	ADV
acarelar-2670	125	24	and	and	CCONJ
acarelar-2670	125	25	exclusively	exclusively	ADV
acarelar-2670	125	26	for	for	ADP
acarelar-2670	125	27	petroleum	petroleum	NOUN
acarelar-2670	125	28	operations	operation	NOUN
acarelar-2670	125	29	,	,	PUNCT
acarelar-2670	125	30	whether	whether	SCONJ
acarelar-2670	125	31	or	or	CCONJ
acarelar-2670	125	32	not	not	PART
acarelar-2670	125	33	an	an	DET
acarelar-2670	125	34	initial	initial	ADJ
acarelar-2670	125	35	allowance	allowance	NOUN
acarelar-2670	125	36	maybe	maybe	ADV
acarelar-2670	125	37	due	due	ADP
acarelar-2670	125	38	to	to	ADP
acarelar-2670	125	39	it	it	PRON
acarelar-2670	125	40	.	.	PUNCT
acarelar-2670	126	1	if	if	SCONJ
acarelar-2670	126	2	the	the	DET
acarelar-2670	126	3	accounting	accounting	NOUN
acarelar-2670	126	4	period	period	NOUN
acarelar-2670	126	5	is	be	AUX
acarelar-2670	126	6	less	less	ADJ
acarelar-2670	126	7	than	than	ADP
acarelar-2670	126	8	a	a	DET
acarelar-2670	126	9	year	year	NOUN
acarelar-2670	126	10	,	,	PUNCT
acarelar-2670	126	11	the	the	DET
acarelar-2670	126	12	allowance	allowance	NOUN
acarelar-2670	126	13	for	for	ADP
acarelar-2670	126	14	the	the	DET
acarelar-2670	126	15	period	period	NOUN
acarelar-2670	126	16	shall	shall	AUX
acarelar-2670	126	17	be	be	AUX
acarelar-2670	126	18	proportionately	proportionately	ADV
acarelar-2670	126	19	reduced	reduce	VERB
acarelar-2670	126	20	.	.	PUNCT
acarelar-2670	127	1	iii	iii	X
acarelar-2670	127	2	.	.	PUNCT
acarelar-2670	127	3	balancing	balance	VERB
acarelar-2670	127	4	allowance	allowance	NOUN
acarelar-2670	127	5	:	:	PUNCT
acarelar-2670	127	6	this	this	DET
acarelar-2670	127	7	qualifying	qualify	VERB
acarelar-2670	127	8	expenditure	expenditure	NOUN
acarelar-2670	127	9	allowed	allow	VERB
acarelar-2670	127	10	a	a	DET
acarelar-2670	127	11	company	company	NOUN
acarelar-2670	127	12	in	in	ADP
acarelar-2670	127	13	an	an	DET
acarelar-2670	127	14	accounting	accounting	NOUN
acarelar-2670	127	15	period	period	NOUN
acarelar-2670	127	16	in	in	ADP
acarelar-2670	127	17	respect	respect	NOUN
acarelar-2670	127	18	of	of	ADP
acarelar-2670	127	19	an	an	DET
acarelar-2670	127	20	asset	asset	NOUN
acarelar-2670	127	21	,	,	PUNCT
acarelar-2670	127	22	which	which	PRON
acarelar-2670	127	23	immediately	immediately	ADV
acarelar-2670	127	24	prior	prior	ADV
acarelar-2670	127	25	to	to	ADP
acarelar-2670	127	26	its	its	PRON
acarelar-2670	127	27	disposal	disposal	NOUN
acarelar-2670	127	28	,	,	PUNCT
acarelar-2670	127	29	was	be	AUX
acarelar-2670	127	30	wholly	wholly	ADV
acarelar-2670	127	31	and	and	CCONJ
acarelar-2670	127	32	exclusively	exclusively	ADV
acarelar-2670	127	33	used	use	VERB
acarelar-2670	127	34	for	for	ADP
acarelar-2670	127	35	petroleum	petroleum	NOUN
acarelar-2670	127	36	operations	operation	NOUN
acarelar-2670	127	37	.	.	PUNCT
acarelar-2670	128	1	the	the	DET
acarelar-2670	128	2	allowable	allowable	ADJ
acarelar-2670	128	3	deduction	deduction	NOUN
acarelar-2670	128	4	is	be	AUX
acarelar-2670	128	5	the	the	DET
acarelar-2670	128	6	excess	excess	NOUN
acarelar-2670	128	7	of	of	ADP
acarelar-2670	128	8	the	the	DET
acarelar-2670	128	9	residue	residue	NOUN
acarelar-2670	128	10	of	of	ADP
acarelar-2670	128	11	that	that	DET
acarelar-2670	128	12	expenditure	expenditure	NOUN
acarelar-2670	128	13	over	over	ADP
acarelar-2670	128	14	the	the	DET
acarelar-2670	128	15	value	value	NOUN
acarelar-2670	128	16	of	of	ADP
acarelar-2670	128	17	the	the	DET
acarelar-2670	128	18	asset	asset	NOUN
acarelar-2670	128	19	at	at	ADP
acarelar-2670	128	20	the	the	DET
acarelar-2670	128	21	date	date	NOUN
acarelar-2670	128	22	of	of	ADP
acarelar-2670	128	23	its	its	PRON
acarelar-2670	128	24	disposal	disposal	NOUN
acarelar-2670	128	25	.	.	PUNCT
acarelar-2670	129	1	the	the	DET
acarelar-2670	129	2	chargeable	chargeable	ADJ
acarelar-2670	129	3	tax	tax	NOUN
acarelar-2670	129	4	computed	compute	VERB
acarelar-2670	129	5	under	under	ADP
acarelar-2670	129	6	subsection	subsection	NOUN
acarelar-2670	129	7	3	3	NUM
acarelar-2670	129	8	of	of	ADP
acarelar-2670	129	9	this	this	DET
acarelar-2670	129	10	section	section	NOUN
acarelar-2670	129	11	shall	shall	AUX
acarelar-2670	129	12	be	be	AUX
acarelar-2670	129	13	split	split	VERB
acarelar-2670	129	14	between	between	ADP
acarelar-2670	129	15	the	the	DET
acarelar-2670	129	16	nigerian	nigerian	ADJ
acarelar-2670	129	17	national	national	ADJ
acarelar-2670	129	18	petroleum	petroleum	NOUN
acarelar-2670	129	19	corporation	corporation	NOUN
acarelar-2670	129	20	and	and	CCONJ
acarelar-2670	129	21	the	the	DET
acarelar-2670	129	22	crude	crude	ADJ
acarelar-2670	129	23	oil	oil	NOUN
acarelar-2670	129	24	producing	produce	VERB
acarelar-2670	129	25	company	company	NOUN
acarelar-2670	129	26	in	in	ADP
acarelar-2670	129	27	accordance	accordance	NOUN
acarelar-2670	129	28	with	with	ADP
acarelar-2670	129	29	the	the	DET
acarelar-2670	129	30	production	production	NOUN
acarelar-2670	129	31	of	of	ADP
acarelar-2670	129	32	the	the	DET
acarelar-2670	129	33	percentage	percentage	NOUN
acarelar-2670	129	34	of	of	ADP
acarelar-2670	129	35	profit	profit	NOUN
acarelar-2670	129	36	of	of	ADP
acarelar-2670	129	37	split	split	NOUN
acarelar-2670	129	38	.	.	PUNCT
acarelar-2670	130	1	the	the	DET
acarelar-2670	130	2	deduction	deduction	NOUN
acarelar-2670	130	3	allowed	allow	VERB
acarelar-2670	130	4	under	under	ADP
acarelar-2670	130	5	subsection	subsection	NOUN
acarelar-2670	130	6	(	(	PUNCT
acarelar-2670	130	7	4	4	NUM
acarelar-2670	130	8	)	)	PUNCT
acarelar-2670	130	9	is	be	AUX
acarelar-2670	130	10	a	a	DET
acarelar-2670	130	11	sum	sum	NOUN
acarelar-2670	130	12	equal	equal	ADJ
acarelar-2670	130	13	to	to	ADP
acarelar-2670	130	14	85	85	NUM
acarelar-2670	130	15	percent	percent	NOUN
acarelar-2670	130	16	of	of	ADP
acarelar-2670	130	17	the	the	DET
acarelar-2670	130	18	assessable	assessable	ADJ
acarelar-2670	130	19	profits	profit	NOUN
acarelar-2670	130	20	of	of	ADP
acarelar-2670	130	21	the	the	DET
acarelar-2670	130	22	accounting	accounting	NOUN
acarelar-2670	130	23	period	period	NOUN
acarelar-2670	130	24	,	,	PUNCT
acarelar-2670	130	25	less	less	ADJ
acarelar-2670	130	26	170	170	NUM
acarelar-2670	130	27	percent	percent	NOUN
acarelar-2670	130	28	of	of	ADP
acarelar-2670	130	29	the	the	DET
acarelar-2670	130	30	total	total	ADJ
acarelar-2670	130	31	amount	amount	NOUN
acarelar-2670	130	32	of	of	ADP
acarelar-2670	130	33	the	the	DET
acarelar-2670	130	34	deductions	deduction	NOUN
acarelar-2670	130	35	allowed	allow	VERB
acarelar-2670	130	36	under	under	ADP
acarelar-2670	130	37	the	the	DET
acarelar-2670	130	38	act59	act59	NOUN
acarelar-2670	130	39	for	for	ADP
acarelar-2670	130	40	the	the	DET
acarelar-2670	130	41	period	period	NOUN
acarelar-2670	130	42	.	.	PUNCT
acarelar-2670	131	1	the	the	DET
acarelar-2670	131	2	limitation	limitation	NOUN
acarelar-2670	131	3	imposed	impose	VERB
acarelar-2670	131	4	here	here	ADV
acarelar-2670	131	5	is	be	AUX
acarelar-2670	131	6	to	to	PART
acarelar-2670	131	7	ensure	ensure	VERB
acarelar-2670	131	8	that	that	SCONJ
acarelar-2670	131	9	the	the	DET
acarelar-2670	131	10	amount	amount	NOUN
acarelar-2670	131	11	of	of	ADP
acarelar-2670	131	12	tax	tax	NOUN
acarelar-2670	131	13	chargeable	chargeable	NOUN
acarelar-2670	131	14	on	on	ADP
acarelar-2670	131	15	the	the	DET
acarelar-2670	131	16	company	company	NOUN
acarelar-2670	131	17	for	for	ADP
acarelar-2670	131	18	the	the	DET
acarelar-2670	131	19	accounting	accounting	NOUN
acarelar-2670	131	20	period	period	NOUN
acarelar-2670	131	21	shall	shall	AUX
acarelar-2670	131	22	not	not	PART
acarelar-2670	131	23	be	be	AUX
acarelar-2670	131	24	less	less	ADJ
acarelar-2670	131	25	than	than	ADP
acarelar-2670	131	26	15	15	NUM
acarelar-2670	131	27	percent	percent	NOUN
acarelar-2670	131	28	of	of	ADP
acarelar-2670	131	29	the	the	DET
acarelar-2670	131	30	tax	tax	NOUN
acarelar-2670	131	31	which	which	PRON
acarelar-2670	131	32	would	would	AUX
acarelar-2670	131	33	be	be	AUX
acarelar-2670	131	34	chargeable	chargeable	ADJ
acarelar-2670	131	35	on	on	ADP
acarelar-2670	131	36	the	the	DET
acarelar-2670	131	37	company	company	NOUN
acarelar-2670	131	38	for	for	ADP
acarelar-2670	131	39	the	the	DET
acarelar-2670	131	40	period	period	NOUN
acarelar-2670	131	41	,	,	PUNCT
acarelar-2670	131	42	where	where	SCONJ
acarelar-2670	131	43	no	no	DET
acarelar-2670	131	44	deductions	deduction	NOUN
acarelar-2670	131	45	allowed	allow	VERB
acarelar-2670	131	46	under	under	ADP
acarelar-2670	131	47	section	section	NOUN
acarelar-2670	131	48	20	20	NUM
acarelar-2670	131	49	of	of	ADP
acarelar-2670	131	50	the	the	DET
acarelar-2670	131	51	act	act	NOUN
acarelar-2670	131	52	for	for	ADP
acarelar-2670	131	53	that	that	DET
acarelar-2670	131	54	period.60	period.60	PROPN
acarelar-2670	131	55	subsection	subsection	NOUN
acarelar-2670	131	56	5	5	NUM
acarelar-2670	131	57	requires	require	VERB
acarelar-2670	131	58	that	that	SCONJ
acarelar-2670	131	59	where	where	SCONJ
acarelar-2670	131	60	the	the	DET
acarelar-2670	131	61	total	total	ADJ
acarelar-2670	131	62	amount	amount	NOUN
acarelar-2670	131	63	of	of	ADP
acarelar-2670	131	64	the	the	DET
acarelar-2670	131	65	allowances	allowance	NOUN
acarelar-2670	131	66	computed	compute	VERB
acarelar-2670	131	67	pursuant	pursuant	ADJ
acarelar-2670	131	68	to	to	ADP
acarelar-2670	131	69	subsection	subsection	NOUN
acarelar-2670	131	70	(	(	PUNCT
acarelar-2670	131	71	2	2	X
acarelar-2670	131	72	)	)	PUNCT
acarelar-2670	131	73	can	can	AUX
acarelar-2670	131	74	not	not	PART
acarelar-2670	131	75	be	be	AUX
acarelar-2670	131	76	deducted	deduct	VERB
acarelar-2670	131	77	for	for	ADP
acarelar-2670	131	78	reasons	reason	NOUN
acarelar-2670	131	79	of	of	ADP
acarelar-2670	131	80	insufficiency	insufficiency	NOUN
acarelar-2670	131	81	of	of	ADP
acarelar-2670	131	82	assessable	assessable	ADJ
acarelar-2670	131	83	profits	profit	NOUN
acarelar-2670	131	84	or	or	CCONJ
acarelar-2670	131	85	no	no	DET
acarelar-2670	131	86	assessable	assessable	ADJ
acarelar-2670	131	87	profits	profit	NOUN
acarelar-2670	131	88	or	or	CCONJ
acarelar-2670	131	89	the	the	DET
acarelar-2670	131	90	limitation	limitation	NOUN
acarelar-2670	131	91	imposed	impose	VERB
acarelar-2670	131	92	y	y	PROPN
acarelar-2670	131	93	subsection	subsection	NOUN
acarelar-2670	131	94	(	(	PUNCT
acarelar-2670	131	95	4	4	NUM
acarelar-2670	131	96	)	)	PUNCT
acarelar-2670	131	97	.	.	PUNCT
acarelar-2670	132	1	the	the	DET
acarelar-2670	132	2	total	total	ADJ
acarelar-2670	132	3	amount	amount	NOUN
acarelar-2670	132	4	or	or	CCONJ
acarelar-2670	132	5	part	part	NOUN
acarelar-2670	132	6	thereof	thereof	ADV
acarelar-2670	132	7	that	that	PRON
acarelar-2670	132	8	has	have	AUX
acarelar-2670	132	9	not	not	PART
acarelar-2670	132	10	been	be	AUX
acarelar-2670	132	11	deducted	deduct	VERB
acarelar-2670	132	12	shall	shall	AUX
acarelar-2670	132	13	be	be	AUX
acarelar-2670	132	14	added	add	VERB
acarelar-2670	132	15	to	to	ADP
acarelar-2670	132	16	the	the	DET
acarelar-2670	132	17	aggregate	aggregate	ADJ
acarelar-2670	132	18	amount	amount	NOUN
acarelar-2670	132	19	or	or	CCONJ
acarelar-2670	132	20	part	part	NOUN
acarelar-2670	132	21	thereof	thereof	ADV
acarelar-2670	132	22	that	that	PRON
acarelar-2670	132	23	has	have	AUX
acarelar-2670	132	24	not	not	PART
acarelar-2670	132	25	been	be	AUX
acarelar-2670	132	26	deducted	deduct	VERB
acarelar-2670	132	27	shall	shall	AUX
acarelar-2670	132	28	be	be	AUX
acarelar-2670	132	29	added	add	VERB
acarelar-2670	132	30	to	to	ADP
acarelar-2670	132	31	the	the	DET
acarelar-2670	132	32	aggregate	aggregate	ADJ
acarelar-2670	132	33	amount	amount	NOUN
acarelar-2670	132	34	of	of	ADP
acarelar-2670	132	35	allowances	allowance	NOUN
acarelar-2670	132	36	due	due	ADP
acarelar-2670	132	37	to	to	ADP
acarelar-2670	132	38	the	the	DET
acarelar-2670	132	39	company	company	NOUN
acarelar-2670	132	40	under	under	ADP
acarelar-2670	132	41	the	the	DET
acarelar-2670	132	42	second	second	ADJ
acarelar-2670	132	43	schedule	schedule	NOUN
acarelar-2670	132	44	for	for	ADP
acarelar-2670	132	45	the	the	DET
acarelar-2670	132	46	subsequent	subsequent	ADJ
acarelar-2670	132	47	accounting	accounting	NOUN
acarelar-2670	132	48	period	period	NOUN
acarelar-2670	132	49	and	and	CCONJ
acarelar-2670	132	50	shall	shall	AUX
acarelar-2670	132	51	be	be	AUX
acarelar-2670	132	52	deemed	deem	VERB
acarelar-2670	132	53	to	to	PART
acarelar-2670	132	54	be	be	AUX
acarelar-2670	132	55	allowances	allowance	NOUN
acarelar-2670	132	56	due	due	ADJ
acarelar-2670	132	57	to	to	ADP
acarelar-2670	132	58	the	the	DET
acarelar-2670	132	59	company	company	NOUN
acarelar-2670	132	60	for	for	ADP
acarelar-2670	132	61	the	the	DET
acarelar-2670	132	62	said	say	VERB
acarelar-2670	132	63	subsequent	subsequent	ADJ
acarelar-2670	132	64	accounting	accounting	NOUN
acarelar-2670	132	65	period.61	period.61	NOUN
acarelar-2670	132	66	in	in	ADP
acarelar-2670	132	67	determining	determine	VERB
acarelar-2670	132	68	the	the	DET
acarelar-2670	132	69	adjusted	adjust	VERB
acarelar-2670	132	70	profits	profit	NOUN
acarelar-2670	132	71	of	of	ADP
acarelar-2670	132	72	the	the	DET
acarelar-2670	132	73	company	company	NOUN
acarelar-2670	132	74	in	in	ADP
acarelar-2670	132	75	any	any	DET
acarelar-2670	132	76	accounting	accounting	NOUN
acarelar-2670	132	77	period	period	NOUN
acarelar-2670	132	78	,	,	PUNCT
acarelar-2670	132	79	no	no	DET
acarelar-2670	132	80	deductions	deduction	NOUN
acarelar-2670	132	81	shall	shall	AUX
acarelar-2670	132	82	be	be	AUX
acarelar-2670	132	83	allowed	allow	VERB
acarelar-2670	132	84	in	in	ADP
acarelar-2670	132	85	respect	respect	NOUN
acarelar-2670	132	86	of	of	ADP
acarelar-2670	132	87	:	:	PUNCT
acarelar-2670	132	88	i.	i.	PROPN
acarelar-2670	132	89	disbursement	disbursement	PROPN
acarelar-2670	132	90	or	or	CCONJ
acarelar-2670	132	91	expenses	expense	NOUN
acarelar-2670	132	92	not	not	PART
acarelar-2670	132	93	wholly	wholly	ADV
acarelar-2670	132	94	and	and	CCONJ
acarelar-2670	132	95	exclusively	exclusively	ADV
acarelar-2670	132	96	incurred	incur	VERB
acarelar-2670	132	97	in	in	ADP
acarelar-2670	132	98	regard	regard	NOUN
acarelar-2670	132	99	to	to	ADP
acarelar-2670	132	100	petroleum	petroleum	NOUN
acarelar-2670	132	101	operations	operation	NOUN
acarelar-2670	132	102	.	.	PUNCT
acarelar-2670	133	1	ii	ii	PROPN
acarelar-2670	133	2	.	.	PUNCT
acarelar-2670	134	1	capital	capital	NOUN
acarelar-2670	134	2	withdrawn	withdraw	VERB
acarelar-2670	134	3	or	or	CCONJ
acarelar-2670	134	4	any	any	DET
acarelar-2670	134	5	sum	sum	NOUN
acarelar-2670	134	6	employed	employ	VERB
acarelar-2670	134	7	or	or	CCONJ
acarelar-2670	134	8	intended	intend	VERB
acarelar-2670	134	9	to	to	PART
acarelar-2670	134	10	be	be	AUX
acarelar-2670	134	11	employed	employ	VERB
acarelar-2670	134	12	as	as	ADP
acarelar-2670	134	13	capital	capital	NOUN
acarelar-2670	134	14	;	;	PUNCT
acarelar-2670	134	15	iii	iii	X
acarelar-2670	134	16	.	.	PUNCT
acarelar-2670	134	17	capital	capital	NOUN
acarelar-2670	134	18	employed	employ	VERB
acarelar-2670	134	19	in	in	ADP
acarelar-2670	134	20	improvements	improvement	NOUN
acarelar-2670	134	21	distinct	distinct	ADJ
acarelar-2670	134	22	from	from	ADP
acarelar-2670	134	23	repairs	repair	NOUN
acarelar-2670	134	24	.	.	PUNCT
acarelar-2670	135	1	iv	iv	X
acarelar-2670	135	2	.	.	PUNCT
acarelar-2670	135	3	sums	sum	NOUN
acarelar-2670	135	4	recoverable	recoverable	ADJ
acarelar-2670	135	5	under	under	ADP
acarelar-2670	135	6	an	an	DET
acarelar-2670	135	7	insurance	insurance	NOUN
acarelar-2670	135	8	or	or	CCONJ
acarelar-2670	135	9	contract	contract	NOUN
acarelar-2670	135	10	of	of	ADP
acarelar-2670	135	11	indemnity	indemnity	NOUN
acarelar-2670	135	12	;	;	PUNCT
acarelar-2670	135	13	v.	v.	ADP
acarelar-2670	135	14	rent	rent	NOUN
acarelar-2670	135	15	or	or	CCONJ
acarelar-2670	135	16	cost	cost	NOUN
acarelar-2670	135	17	of	of	ADP
acarelar-2670	135	18	repairs	repair	NOUN
acarelar-2670	135	19	to	to	ADP
acarelar-2670	135	20	any	any	DET
acarelar-2670	135	21	premises	premise	NOUN
acarelar-2670	135	22	not	not	PART
acarelar-2670	135	23	engaged	engage	VERB
acarelar-2670	135	24	for	for	ADP
acarelar-2670	135	25	the	the	DET
acarelar-2670	135	26	purposed	purpose	VERB
acarelar-2670	135	27	of	of	ADP
acarelar-2670	135	28	petroleum	petroleum	NOUN
acarelar-2670	135	29	operations	operation	NOUN
acarelar-2670	135	30	.	.	PUNCT
acarelar-2670	136	1	vi	vi	X
acarelar-2670	136	2	.	.	PROPN
acarelar-2670	136	3	amounts	amount	NOUN
acarelar-2670	136	4	incurred	incur	VERB
acarelar-2670	136	5	in	in	ADP
acarelar-2670	136	6	respect	respect	NOUN
acarelar-2670	136	7	of	of	ADP
acarelar-2670	136	8	any	any	DET
acarelar-2670	136	9	income	income	NOUN
acarelar-2670	136	10	tax	tax	NOUN
acarelar-2670	136	11	,	,	PUNCT
acarelar-2670	136	12	profits	profit	VERB
acarelar-2670	136	13	tax	tax	NOUN
acarelar-2670	136	14	or	or	CCONJ
acarelar-2670	136	15	other	other	ADJ
acarelar-2670	136	16	similar	similar	ADJ
acarelar-2670	136	17	tax	tax	NOUN
acarelar-2670	136	18	whether	whether	SCONJ
acarelar-2670	136	19	charged	charge	VERB
acarelar-2670	136	20	within	within	ADP
acarelar-2670	136	21	nigeria	nigeria	PROPN
acarelar-2670	136	22	or	or	CCONJ
acarelar-2670	136	23	elsewhere	elsewhere	ADV
acarelar-2670	136	24	.	.	PUNCT
acarelar-2670	137	1	vii	vii	PROPN
acarelar-2670	137	2	.	.	PUNCT
acarelar-2670	137	3	depreciation	depreciation	NOUN
acarelar-2670	137	4	of	of	ADP
acarelar-2670	137	5	any	any	DET
acarelar-2670	137	6	premises	premise	NOUN
acarelar-2670	137	7	,	,	PUNCT
acarelar-2670	137	8	buildings	building	NOUN
acarelar-2670	137	9	,	,	PUNCT
acarelar-2670	137	10	structure	structure	NOUN
acarelar-2670	137	11	,	,	PUNCT
acarelar-2670	137	12	works	work	VERB
acarelar-2670	137	13	of	of	ADP
acarelar-2670	137	14	a	a	DET
acarelar-2670	137	15	permanent	permanent	ADJ
acarelar-2670	137	16	nature	nature	NOUN
acarelar-2670	137	17	,	,	PUNCT
acarelar-2670	137	18	plant	plant	NOUN
acarelar-2670	137	19	,	,	PUNCT
acarelar-2670	137	20	machinery	machinery	NOUN
acarelar-2670	137	21	or	or	CCONJ
acarelar-2670	137	22	fixture	fixture	NOUN
acarelar-2670	137	23	;	;	PUNCT
acarelar-2670	137	24	54note	54note	NUM
acarelar-2670	137	25	that	that	SCONJ
acarelar-2670	137	26	this	this	PRON
acarelar-2670	137	27	include	include	VERB
acarelar-2670	137	28	the	the	DET
acarelar-2670	137	29	value	value	NOUN
acarelar-2670	137	30	of	of	ADP
acarelar-2670	137	31	that	that	DET
acarelar-2670	137	32	oil	oil	NOUN
acarelar-2670	137	33	as	as	SCONJ
acarelar-2670	137	34	determined	determine	VERB
acarelar-2670	137	35	,	,	PUNCT
acarelar-2670	137	36	for	for	ADP
acarelar-2670	137	37	the	the	DET
acarelar-2670	137	38	purpose	purpose	NOUN
acarelar-2670	137	39	of	of	ADP
acarelar-2670	137	40	royalty	royalty	NOUN
acarelar-2670	137	41	,	,	PUNCT
acarelar-2670	137	42	in	in	ADP
acarelar-2670	137	43	accordance	accordance	NOUN
acarelar-2670	137	44	with	with	ADP
acarelar-2670	137	45	the	the	DET
acarelar-2670	137	46	provisions	provision	NOUN
acarelar-2670	137	47	of	of	ADP
acarelar-2670	137	48	any	any	DET
acarelar-2670	137	49	enactment	enactment	NOUN
acarelar-2670	137	50	applicable	applicable	ADJ
acarelar-2670	137	51	thereto	thereto	NOUN
acarelar-2670	137	52	and	and	CCONJ
acarelar-2670	137	53	any	any	DET
acarelar-2670	137	54	financial	financial	ADJ
acarelar-2670	137	55	agreement	agreement	NOUN
acarelar-2670	137	56	or	or	CCONJ
acarelar-2670	137	57	arrangement	arrangement	NOUN
acarelar-2670	137	58	between	between	ADP
acarelar-2670	137	59	the	the	DET
acarelar-2670	137	60	federal	federal	ADJ
acarelar-2670	137	61	government	government	NOUN
acarelar-2670	137	62	of	of	ADP
acarelar-2670	137	63	nigeria	nigeria	PROPN
acarelar-2670	137	64	and	and	CCONJ
acarelar-2670	137	65	the	the	DET
acarelar-2670	137	66	company	company	NOUN
acarelar-2670	137	67	and	and	CCONJ
acarelar-2670	137	68	others	other	NOUN
acarelar-2670	137	69	.	.	PUNCT
acarelar-2670	138	1	55	55	NUM
acarelar-2670	138	2	pia	pia	NOUN
acarelar-2670	138	3	,	,	PUNCT
acarelar-2670	138	4	2021	2021	NUM
acarelar-2670	138	5	,	,	PUNCT
acarelar-2670	138	6	s.	s.	PROPN
acarelar-2670	138	7	265(i	265(i	PROPN
acarelar-2670	138	8	)	)	PUNCT
acarelar-2670	138	9	56	56	NUM
acarelar-2670	138	10	ppta	ppta	NOUN
acarelar-2670	138	11	,	,	PUNCT
acarelar-2670	138	12	2004	2004	NUM
acarelar-2670	138	13	,	,	PUNCT
acarelar-2670	138	14	s.21(i	s.21(i	PROPN
acarelar-2670	138	15	)	)	PUNCT
acarelar-2670	138	16	57	57	NUM
acarelar-2670	138	17	t.	t.	NOUN
acarelar-2670	138	18	omoregbe	omoregbe	NOUN
acarelar-2670	138	19	,	,	PUNCT
acarelar-2670	138	20	oil	oil	NOUN
acarelar-2670	138	21	and	and	CCONJ
acarelar-2670	138	22	gas	gas	NOUN
acarelar-2670	138	23	law	law	NOUN
acarelar-2670	138	24	in	in	ADP
acarelar-2670	138	25	nigeria	nigeria	PROPN
acarelar-2670	138	26	(	(	PUNCT
acarelar-2670	138	27	lagos	lagos	PROPN
acarelar-2670	138	28	,	,	PUNCT
acarelar-2670	138	29	malthouse	malthouse	NOUN
acarelar-2670	138	30	law	law	NOUN
acarelar-2670	138	31	books	book	VERB
acarelar-2670	138	32	publishers	publisher	NOUN
acarelar-2670	138	33	,	,	PUNCT
acarelar-2670	138	34	2001	2001	NUM
acarelar-2670	138	35	)	)	PUNCT
acarelar-2670	138	36	70	70	NUM
acarelar-2670	138	37	.	.	PUNCT
acarelar-2670	139	1	however	however	ADV
acarelar-2670	139	2	,	,	PUNCT
acarelar-2670	139	3	section	section	NOUN
acarelar-2670	139	4	22	22	NUM
acarelar-2670	139	5	of	of	ADP
acarelar-2670	139	6	ppta	ppta	NOUN
acarelar-2670	139	7	provides	provide	VERB
acarelar-2670	139	8	:	:	PUNCT
acarelar-2670	139	9	i.	i.	PROPN
acarelar-2670	139	10	a	a	DET
acarelar-2670	139	11	crude	crude	ADJ
acarelar-2670	139	12	oil	oil	NOUN
acarelar-2670	139	13	producing	produce	VERB
acarelar-2670	139	14	company	company	NOUN
acarelar-2670	139	15	which	which	PRON
acarelar-2670	139	16	executed	execute	VERB
acarelar-2670	139	17	a	a	DET
acarelar-2670	139	18	production	production	NOUN
acarelar-2670	139	19	sharing	sharing	NOUN
acarelar-2670	139	20	contract	contract	NOUN
acarelar-2670	139	21	with	with	ADP
acarelar-2670	139	22	nigerian	nigerian	ADJ
acarelar-2670	139	23	national	national	ADJ
acarelar-2670	139	24	petroleum	petroleum	NOUN
acarelar-2670	139	25	corporation	corporation	NOUN
acarelar-2670	139	26	in	in	ADP
acarelar-2670	139	27	1993	1993	NUM
acarelar-2670	139	28	shall	shall	AUX
acarelar-2670	139	29	throughout	throughout	ADP
acarelar-2670	139	30	the	the	DET
acarelar-2670	139	31	duration	duration	NOUN
acarelar-2670	139	32	of	of	ADP
acarelar-2670	139	33	the	the	DET
acarelar-2670	139	34	production	production	NOUN
acarelar-2670	139	35	sharing	sharing	NOUN
acarelar-2670	139	36	contract	contract	NOUN
acarelar-2670	139	37	be	be	AUX
acarelar-2670	139	38	entitled	entitle	VERB
acarelar-2670	139	39	to	to	PART
acarelar-2670	139	40	claim	claim	VERB
acarelar-2670	139	41	an	an	DET
acarelar-2670	139	42	investment	investment	NOUN
acarelar-2670	139	43	tax	tax	NOUN
acarelar-2670	139	44	credit	credit	NOUN
acarelar-2670	139	45	allowance	allowance	NOUN
acarelar-2670	139	46	as	as	ADP
acarelar-2670	139	47	an	an	DET
acarelar-2670	139	48	offset	offset	NOUN
acarelar-2670	139	49	against	against	ADP
acarelar-2670	139	50	tax	tax	NOUN
acarelar-2670	139	51	in	in	ADP
acarelar-2670	139	52	accordance	accordance	NOUN
acarelar-2670	139	53	with	with	ADP
acarelar-2670	139	54	the	the	DET
acarelar-2670	139	55	provisions	provision	NOUN
acarelar-2670	139	56	of	of	ADP
acarelar-2670	139	57	the	the	DET
acarelar-2670	139	58	production	production	NOUN
acarelar-2670	139	59	sharing	sharing	NOUN
acarelar-2670	139	60	contract	contract	NOUN
acarelar-2670	139	61	.	.	PUNCT
acarelar-2670	140	1	ii	ii	PROPN
acarelar-2670	140	2	.	.	PUNCT
acarelar-2670	141	1	in	in	ADP
acarelar-2670	141	2	computing	compute	VERB
acarelar-2670	141	3	the	the	DET
acarelar-2670	141	4	tax	tax	NOUN
acarelar-2670	141	5	payable	payable	NOUN
acarelar-2670	141	6	,	,	PUNCT
acarelar-2670	141	7	the	the	DET
acarelar-2670	141	8	investment	investment	NOUN
acarelar-2670	141	9	tax	tax	NOUN
acarelar-2670	141	10	credit	credit	NOUN
acarelar-2670	141	11	shall	shall	AUX
acarelar-2670	141	12	be	be	AUX
acarelar-2670	141	13	applicable	applicable	ADJ
acarelar-2670	141	14	in	in	ADP
acarelar-2670	141	15	full	full	ADJ
acarelar-2670	141	16	to	to	ADP
acarelar-2670	141	17	petroleum	petroleum	NOUN
acarelar-2670	141	18	operations	operation	NOUN
acarelar-2670	141	19	in	in	ADP
acarelar-2670	141	20	the	the	DET
acarelar-2670	141	21	contract	contract	NOUN
acarelar-2670	141	22	area	area	NOUN
acarelar-2670	141	23	such	such	ADJ
acarelar-2670	141	24	that	that	SCONJ
acarelar-2670	141	25	the	the	DET
acarelar-2670	141	26	chargeable	chargeable	ADJ
acarelar-2670	141	27	tax	tax	NOUN
acarelar-2670	141	28	is	be	AUX
acarelar-2670	141	29	the	the	DET
acarelar-2670	141	30	amount	amount	NOUN
acarelar-2670	141	31	of	of	ADP
acarelar-2670	141	32	the	the	DET
acarelar-2670	141	33	assessable	assessable	ADJ
acarelar-2670	141	34	tax	tax	NOUN
acarelar-2670	141	35	less	less	ADJ
acarelar-2670	141	36	the	the	DET
acarelar-2670	141	37	investment	investment	NOUN
acarelar-2670	141	38	tax	tax	NOUN
acarelar-2670	141	39	credit	credit	NOUN
acarelar-2670	141	40	.	.	PUNCT
acarelar-2670	142	1	58	58	NUM
acarelar-2670	142	2	ibid	ibid	NOUN
acarelar-2670	142	3	,	,	PUNCT
acarelar-2670	142	4	ss	ss	NOUN
acarelar-2670	142	5	.	.	PROPN
acarelar-2670	142	6	9(4	9(4	NOUN
acarelar-2670	142	7	)	)	PUNCT
acarelar-2670	142	8	and	and	CCONJ
acarelar-2670	142	9	20	20	NUM
acarelar-2670	142	10	.	.	PUNCT
acarelar-2670	142	11	section	section	NOUN
acarelar-2670	142	12	20(1	20(1	NOUN
acarelar-2670	142	13	)	)	PUNCT
acarelar-2670	142	14	ppta	ppta	NOUN
acarelar-2670	142	15	defines	define	VERB
acarelar-2670	142	16	the	the	DET
acarelar-2670	142	17	chargeable	chargeable	ADJ
acarelar-2670	142	18	profits	profit	NOUN
acarelar-2670	142	19	of	of	ADP
acarelar-2670	142	20	an	an	DET
acarelar-2670	142	21	accounting	accounting	NOUN
acarelar-2670	142	22	period	period	NOUN
acarelar-2670	142	23	of	of	ADP
acarelar-2670	142	24	a	a	DET
acarelar-2670	142	25	company	company	NOUN
acarelar-2670	142	26	as	as	ADP
acarelar-2670	142	27	the	the	DET
acarelar-2670	142	28	amount	amount	NOUN
acarelar-2670	142	29	of	of	ADP
acarelar-2670	142	30	assessable	assessable	ADJ
acarelar-2670	142	31	profits	profit	NOUN
acarelar-2670	142	32	of	of	ADP
acarelar-2670	142	33	that	that	DET
acarelar-2670	142	34	period	period	NOUN
acarelar-2670	142	35	after	after	ADP
acarelar-2670	142	36	the	the	DET
acarelar-2670	142	37	deduction	deduction	NOUN
acarelar-2670	142	38	of	of	ADP
acarelar-2670	142	39	any	any	DET
acarelar-2670	142	40	amount	amount	NOUN
acarelar-2670	142	41	to	to	PART
acarelar-2670	142	42	be	be	AUX
acarelar-2670	142	43	allowed	allow	VERB
acarelar-2670	142	44	in	in	ADP
acarelar-2670	142	45	accordance	accordance	NOUN
acarelar-2670	142	46	with	with	ADP
acarelar-2670	142	47	the	the	DET
acarelar-2670	142	48	provisions	provision	NOUN
acarelar-2670	142	49	of	of	ADP
acarelar-2670	142	50	the	the	DET
acarelar-2670	142	51	section	section	NOUN
acarelar-2670	142	52	.	.	PUNCT
acarelar-2670	143	1	59	59	NUM
acarelar-2670	143	2	ibid	ibid	NOUN
acarelar-2670	143	3	s	s	PROPN
acarelar-2670	143	4	,	,	PUNCT
acarelar-2670	143	5	17	17	NUM
acarelar-2670	143	6	60	60	NUM
acarelar-2670	143	7	ibid	ibid	NOUN
acarelar-2670	143	8	s.	s.	PROPN
acarelar-2670	143	9	20(3	20(3	NUM
acarelar-2670	143	10	)	)	PUNCT
acarelar-2670	143	11	61	61	NUM
acarelar-2670	144	1	i	i	NOUN
acarelar-2670	144	2	0	0	NUM
acarelar-2670	145	1	okauru	okauru	ADJ
acarelar-2670	145	2	(	(	PUNCT
acarelar-2670	145	3	ed	ed	NOUN
acarelar-2670	145	4	)	)	PUNCT
acarelar-2670	145	5	a	a	DET
acarelar-2670	145	6	comprehensive	comprehensive	ADJ
acarelar-2670	145	7	tax	tax	NOUN
acarelar-2670	145	8	history	history	NOUN
acarelar-2670	145	9	of	of	ADP
acarelar-2670	145	10	nigeria	nigeria	PROPN
acarelar-2670	145	11	(	(	PUNCT
acarelar-2670	145	12	ibadan	ibadan	PROPN
acarelar-2670	145	13	safari	safari	PROPN
acarelar-2670	145	14	books	books	PROPN
acarelar-2670	145	15	ltd	ltd	PROPN
acarelar-2670	145	16	,	,	PUNCT
acarelar-2670	145	17	2012	2012	NUM
acarelar-2670	145	18	)	)	PUNCT
acarelar-2670	145	19	228	228	NUM
acarelar-2670	145	20	.	.	PUNCT
acarelar-2670	146	1	african	african	ADJ
acarelar-2670	146	2	customary	customary	ADJ
acarelar-2670	146	3	and	and	CCONJ
acarelar-2670	146	4	religious	religious	ADJ
acarelar-2670	146	5	law	law	NOUN
acarelar-2670	146	6	review	review	NOUN
acarelar-2670	146	7	(	(	PUNCT
acarelar-2670	146	8	acarelar	acarelar	ADJ
acarelar-2670	146	9	)	)	PUNCT
acarelar-2670	146	10	3	3	NUM
acarelar-2670	146	11	(	(	PUNCT
acarelar-2670	146	12	2022	2022	NUM
acarelar-2670	146	13	)	)	PUNCT
acarelar-2670	146	14	76	76	NUM
acarelar-2670	147	1	|	|	ADV
acarelar-2670	147	2	p	p	X
acarelar-2670	147	3	a	a	DET
acarelar-2670	147	4	g	g	PROPN
acarelar-2670	147	5	e	e	NOUN
acarelar-2670	147	6	viii	viii	NOUN
acarelar-2670	147	7	.	.	PUNCT
acarelar-2670	148	1	payments	payment	NOUN
acarelar-2670	148	2	to	to	ADP
acarelar-2670	148	3	any	any	DET
acarelar-2670	148	4	provident	provident	ADJ
acarelar-2670	148	5	fund	fund	NOUN
acarelar-2670	148	6	,	,	PUNCT
acarelar-2670	148	7	savings	saving	NOUN
acarelar-2670	148	8	,	,	PUNCT
acarelar-2670	148	9	widows	widow	NOUN
acarelar-2670	148	10	and	and	CCONJ
acarelar-2670	148	11	orphans	orphan	NOUN
acarelar-2670	148	12	,	,	PUNCT
acarelar-2670	148	13	society	society	NOUN
acarelar-2670	148	14	,	,	PUNCT
acarelar-2670	148	15	scheme	scheme	NOUN
acarelar-2670	148	16	or	or	CCONJ
acarelar-2670	148	17	fund	fund	NOUN
acarelar-2670	148	18	except	except	SCONJ
acarelar-2670	148	19	as	as	SCONJ
acarelar-2670	148	20	allowed	allow	VERB
acarelar-2670	148	21	under	under	ADP
acarelar-2670	148	22	another	another	DET
acarelar-2670	148	23	provisions.62	provisions.62	NOUN
acarelar-2670	148	24	ix	ix	ADV
acarelar-2670	148	25	.	.	PUNCT
acarelar-2670	149	1	any	any	DET
acarelar-2670	149	2	customs	custom	NOUN
acarelar-2670	149	3	duty	duty	NOUN
acarelar-2670	149	4	on	on	ADP
acarelar-2670	149	5	goods	good	NOUN
acarelar-2670	149	6	(	(	PUNCT
acarelar-2670	149	7	including	include	VERB
acarelar-2670	149	8	articles	article	NOUN
acarelar-2670	149	9	or	or	CCONJ
acarelar-2670	149	10	any	any	DET
acarelar-2670	149	11	other	other	ADJ
acarelar-2670	149	12	thing	thing	NOUN
acarelar-2670	149	13	)	)	PUNCT
acarelar-2670	149	14	imported	import	VERB
acarelar-2670	149	15	by	by	ADP
acarelar-2670	149	16	the	the	DET
acarelar-2670	149	17	company	company	NOUN
acarelar-2670	149	18	either	either	CCONJ
acarelar-2670	149	19	for	for	ADP
acarelar-2670	149	20	resale	resale	NOUN
acarelar-2670	149	21	or	or	CCONJ
acarelar-2670	149	22	personal	personal	ADJ
acarelar-2670	149	23	;	;	PUNCT
acarelar-2670	149	24	consumption	consumption	NOUN
acarelar-2670	149	25	of	of	ADP
acarelar-2670	149	26	employed	employ	VERB
acarelar-2670	149	27	of	of	ADP
acarelar-2670	149	28	the	the	DET
acarelar-2670	149	29	company	company	NOUN
acarelar-2670	149	30	,	,	PUNCT
acarelar-2670	149	31	or	or	CCONJ
acarelar-2670	149	32	where	where	SCONJ
acarelar-2670	149	33	goofs	goof	NOUN
acarelar-2670	149	34	of	of	ADP
acarelar-2670	149	35	the	the	DET
acarelar-2670	149	36	same	same	ADJ
acarelar-2670	149	37	quality	quality	NOUN
acarelar-2670	149	38	to	to	ADP
acarelar-2670	149	39	those	those	PRON
acarelar-2670	149	40	so	so	ADV
acarelar-2670	149	41	imported	import	VERB
acarelar-2670	149	42	are	be	AUX
acarelar-2670	149	43	produced	produce	VERB
acarelar-2670	149	44	in	in	ADP
acarelar-2670	149	45	nigeria	nigeria	PROPN
acarelar-2670	149	46	and	and	CCONJ
acarelar-2670	149	47	are	be	AUX
acarelar-2670	149	48	available	available	ADJ
acarelar-2670	149	49	at	at	ADP
acarelar-2670	149	50	the	the	DET
acarelar-2670	149	51	time	time	NOUN
acarelar-2670	149	52	of	of	ADP
acarelar-2670	149	53	the	the	DET
acarelar-2670	149	54	imported	import	VERB
acarelar-2670	149	55	good	good	NOUN
acarelar-2670	149	56	were	be	AUX
acarelar-2670	149	57	ordered	order	VERB
acarelar-2670	149	58	by	by	ADP
acarelar-2670	149	59	the	the	DET
acarelar-2670	149	60	company	company	NOUN
acarelar-2670	149	61	for	for	ADP
acarelar-2670	149	62	sale	sale	NOUN
acarelar-2670	149	63	to	to	ADP
acarelar-2670	149	64	the	the	DET
acarelar-2670	149	65	public	public	NOUN
acarelar-2670	149	66	at	at	ADP
acarelar-2670	149	67	prices	price	NOUN
acarelar-2670	149	68	less	less	ADV
acarelar-2670	149	69	or	or	CCONJ
acarelar-2670	149	70	equivalent	equivalent	ADJ
acarelar-2670	149	71	to	to	ADP
acarelar-2670	149	72	the	the	DET
acarelar-2670	149	73	cost	cost	NOUN
acarelar-2670	149	74	to	to	ADP
acarelar-2670	149	75	the	the	DET
acarelar-2670	149	76	company	company	NOUN
acarelar-2670	149	77	of	of	ADP
acarelar-2670	149	78	the	the	DET
acarelar-2670	149	79	imported	import	VERB
acarelar-2670	149	80	goods	good	NOUN
acarelar-2670	149	81	;	;	PUNCT
acarelar-2670	149	82	x.	x.	NOUN
acarelar-2670	149	83	any	any	DET
acarelar-2670	149	84	expenditure	expenditure	NOUN
acarelar-2670	149	85	for	for	ADP
acarelar-2670	149	86	the	the	DET
acarelar-2670	149	87	purchase	purchase	NOUN
acarelar-2670	149	88	of	of	ADP
acarelar-2670	149	89	information	information	NOUN
acarelar-2670	149	90	relating	relate	VERB
acarelar-2670	149	91	to	to	ADP
acarelar-2670	149	92	the	the	DET
acarelar-2670	149	93	existence	existence	NOUN
acarelar-2670	149	94	and	and	CCONJ
acarelar-2670	149	95	extent	extent	NOUN
acarelar-2670	149	96	of	of	ADP
acarelar-2670	149	97	petroleum	petroleum	NOUN
acarelar-2670	149	98	deposits	deposit	NOUN
acarelar-2670	149	99	.	.	PUNCT
acarelar-2670	150	1	this	this	PRON
acarelar-2670	150	2	is	be	AUX
acarelar-2670	150	3	calculated	calculate	VERB
acarelar-2670	150	4	as	as	ADP
acarelar-2670	150	5	the	the	DET
acarelar-2670	150	6	amount	amount	NOUN
acarelar-2670	150	7	of	of	ADP
acarelar-2670	150	8	assessable	assessable	ADJ
acarelar-2670	150	9	tax	tax	NOUN
acarelar-2670	150	10	less	less	ADJ
acarelar-2670	150	11	the	the	DET
acarelar-2670	150	12	certain	certain	ADJ
acarelar-2670	150	13	tax	tax	NOUN
acarelar-2670	150	14	offset.63	offset.63	NOUN
acarelar-2670	150	15	in	in	ADP
acarelar-2670	150	16	computing	compute	VERB
acarelar-2670	150	17	the	the	DET
acarelar-2670	150	18	tax	tax	NOUN
acarelar-2670	150	19	payable	payable	NOUN
acarelar-2670	150	20	,	,	PUNCT
acarelar-2670	150	21	the	the	DET
acarelar-2670	150	22	investment	investment	NOUN
acarelar-2670	150	23	tax	tax	NOUN
acarelar-2670	150	24	credit	credit	NOUN
acarelar-2670	150	25	shall	shall	AUX
acarelar-2670	150	26	be	be	AUX
acarelar-2670	150	27	applicable	applicable	ADJ
acarelar-2670	150	28	in	in	ADP
acarelar-2670	150	29	full	full	ADJ
acarelar-2670	150	30	to	to	ADP
acarelar-2670	150	31	petroleum	petroleum	NOUN
acarelar-2670	150	32	operations	operation	NOUN
acarelar-2670	150	33	in	in	ADP
acarelar-2670	150	34	the	the	DET
acarelar-2670	150	35	contract	contract	NOUN
acarelar-2670	150	36	such	such	DET
acarelar-2670	150	37	that	that	DET
acarelar-2670	150	38	chargeable	chargeable	ADJ
acarelar-2670	150	39	tax	tax	NOUN
acarelar-2670	150	40	is	be	AUX
acarelar-2670	150	41	the	the	DET
acarelar-2670	150	42	amount	amount	NOUN
acarelar-2670	150	43	of	of	ADP
acarelar-2670	150	44	assessable	assessable	ADJ
acarelar-2670	150	45	tax	tax	NOUN
acarelar-2670	150	46	less	less	ADJ
acarelar-2670	150	47	the	the	DET
acarelar-2670	150	48	investment	investment	NOUN
acarelar-2670	150	49	credit.64	credit.64	VERB
acarelar-2670	150	50	the	the	DET
acarelar-2670	150	51	investment	investment	NOUN
acarelar-2670	150	52	tax	tax	NOUN
acarelar-2670	150	53	credit	credit	NOUN
acarelar-2670	150	54	rate	rate	NOUN
acarelar-2670	150	55	for	for	ADP
acarelar-2670	150	56	a	a	DET
acarelar-2670	150	57	company	company	NOUN
acarelar-2670	150	58	operating	operate	VERB
acarelar-2670	150	59	under	under	ADP
acarelar-2670	150	60	production	production	NOUN
acarelar-2670	150	61	service	service	NOUN
acarelar-2670	150	62	contract	contract	NOUN
acarelar-2670	150	63	with	with	ADP
acarelar-2670	150	64	the	the	DET
acarelar-2670	150	65	nigeria	nigeria	PROPN
acarelar-2670	150	66	national	national	PROPN
acarelar-2670	150	67	petroleum	petroleum	PROPN
acarelar-2670	150	68	corporation	corporation	NOUN
acarelar-2670	150	69	(	(	PUNCT
acarelar-2670	150	70	nnpc	nnpc	NOUN
acarelar-2670	150	71	)	)	PUNCT
acarelar-2670	150	72	limited	limited	ADJ
acarelar-2670	150	73	is	be	AUX
acarelar-2670	150	74	50	50	NUM
acarelar-2670	150	75	%	%	NOUN
acarelar-2670	150	76	flat	flat	ADJ
acarelar-2670	150	77	rate	rate	NOUN
acarelar-2670	150	78	for	for	ADP
acarelar-2670	150	79	the	the	DET
acarelar-2670	150	80	contract	contract	NOUN
acarelar-2670	150	81	area	area	NOUN
acarelar-2670	150	82	,	,	PUNCT
acarelar-2670	150	83	regardless	regardless	ADV
acarelar-2670	150	84	of	of	ADP
acarelar-2670	150	85	the	the	DET
acarelar-2670	150	86	duration	duration	NOUN
acarelar-2670	150	87	of	of	ADP
acarelar-2670	150	88	the	the	DET
acarelar-2670	150	89	contract.65	contract.65	NOUN
acarelar-2670	150	90	the	the	DET
acarelar-2670	150	91	investment	investment	NOUN
acarelar-2670	150	92	tax	tax	NOUN
acarelar-2670	150	93	credit	credit	NOUN
acarelar-2670	150	94	allowance	allowance	NOUN
acarelar-2670	150	95	shall	shall	AUX
acarelar-2670	150	96	be	be	AUX
acarelar-2670	150	97	offset	offset	VERB
acarelar-2670	150	98	against	against	ADP
acarelar-2670	150	99	the	the	DET
acarelar-2670	150	100	chargeable	chargeable	ADJ
acarelar-2670	150	101	tax	tax	NOUN
acarelar-2670	150	102	in	in	ADP
acarelar-2670	150	103	accordance	accordance	NOUN
acarelar-2670	150	104	with	with	ADP
acarelar-2670	150	105	the	the	DET
acarelar-2670	150	106	provisions	provision	NOUN
acarelar-2670	150	107	of	of	ADP
acarelar-2670	150	108	the	the	DET
acarelar-2670	150	109	production	production	NOUN
acarelar-2670	150	110	sharing	sharing	NOUN
acarelar-2670	150	111	contract	contract	NOUN
acarelar-2670	150	112	.	.	PUNCT
acarelar-2670	151	1	8.2	8.2	NUM
acarelar-2670	151	2	adjusted	adjust	VERB
acarelar-2670	151	3	profits	profit	NOUN
acarelar-2670	151	4	adjusted	adjust	VERB
acarelar-2670	151	5	profits	profit	NOUN
acarelar-2670	151	6	of	of	ADP
acarelar-2670	151	7	an	an	DET
acarelar-2670	151	8	accounting	accounting	NOUN
acarelar-2670	151	9	period	period	NOUN
acarelar-2670	151	10	are	be	AUX
acarelar-2670	151	11	the	the	DET
acarelar-2670	151	12	profits	profit	NOUN
acarelar-2670	151	13	of	of	ADP
acarelar-2670	151	14	that	that	DET
acarelar-2670	151	15	period	period	NOUN
acarelar-2670	151	16	after	after	ADP
acarelar-2670	151	17	the	the	DET
acarelar-2670	151	18	deductions	deduction	NOUN
acarelar-2670	151	19	of	of	ADP
acarelar-2670	151	20	allowable	allowable	ADJ
acarelar-2670	151	21	expenditure66	expenditure66	NOUN
acarelar-2670	151	22	and	and	CCONJ
acarelar-2670	151	23	any	any	DET
acarelar-2670	151	24	adjustments	adjustment	NOUN
acarelar-2670	151	25	necessary	necessary	ADJ
acarelar-2670	151	26	to	to	PART
acarelar-2670	151	27	exclude	exclude	VERB
acarelar-2670	151	28	the	the	DET
acarelar-2670	151	29	profits	profit	NOUN
acarelar-2670	151	30	or	or	CCONJ
acarelar-2670	151	31	loss	loss	NOUN
acarelar-2670	151	32	attributable	attributable	ADJ
acarelar-2670	151	33	to	to	ADP
acarelar-2670	151	34	the	the	DET
acarelar-2670	151	35	transportation	transportation	NOUN
acarelar-2670	151	36	for	for	ADP
acarelar-2670	151	37	chargeable	chargeable	ADJ
acarelar-2670	151	38	oil,67	oil,67	NOUN
acarelar-2670	151	39	which	which	PRON
acarelar-2670	151	40	is	be	AUX
acarelar-2670	151	41	assessable	assessable	ADJ
acarelar-2670	151	42	under	under	ADP
acarelar-2670	151	43	companies	company	NOUN
acarelar-2670	151	44	income	income	NOUN
acarelar-2670	151	45	tax	tax	PROPN
acarelar-2670	151	46	act	act	PROPN
acarelar-2670	151	47	.	.	PUNCT
acarelar-2670	152	1	this	this	DET
acarelar-2670	152	2	profit	profit	NOUN
acarelar-2670	152	3	is	be	AUX
acarelar-2670	152	4	made	make	VERB
acarelar-2670	152	5	for	for	ADP
acarelar-2670	152	6	the	the	DET
acarelar-2670	152	7	period	period	NOUN
acarelar-2670	152	8	after	after	SCONJ
acarelar-2670	152	9	deductions	deduction	NOUN
acarelar-2670	152	10	allowed	allow	VERB
acarelar-2670	152	11	and	and	CCONJ
acarelar-2670	152	12	adjustments	adjustment	NOUN
acarelar-2670	152	13	made	make	VERB
acarelar-2670	152	14	in	in	ADP
acarelar-2670	152	15	line	line	NOUN
acarelar-2670	152	16	with	with	ADP
acarelar-2670	152	17	the	the	DET
acarelar-2670	152	18	provisions	provision	NOUN
acarelar-2670	152	19	of	of	ADP
acarelar-2670	152	20	the	the	DET
acarelar-2670	152	21	act.68	act.68	NOUN
acarelar-2670	152	22	the	the	DET
acarelar-2670	152	23	deductions	deduction	NOUN
acarelar-2670	152	24	allowed	allow	VERB
acarelar-2670	152	25	under	under	ADP
acarelar-2670	152	26	section	section	NOUN
acarelar-2670	152	27	10(i	10(i	NUM
acarelar-2670	152	28	)	)	PUNCT
acarelar-2670	152	29	of	of	ADP
acarelar-2670	152	30	the	the	DET
acarelar-2670	152	31	act	act	NOUN
acarelar-2670	152	32	are	be	AUX
acarelar-2670	152	33	;	;	PUNCT
acarelar-2670	152	34	a.	a.	NOUN
acarelar-2670	152	35	any	any	DET
acarelar-2670	152	36	rent	rent	NOUN
acarelar-2670	152	37	(	(	PUNCT
acarelar-2670	152	38	other	other	ADJ
acarelar-2670	152	39	than	than	ADP
acarelar-2670	152	40	rents	rent	NOUN
acarelar-2670	152	41	included	include	VERB
acarelar-2670	152	42	in	in	ADP
acarelar-2670	152	43	the	the	DET
acarelar-2670	152	44	definition	definition	NOUN
acarelar-2670	152	45	of	of	ADP
acarelar-2670	152	46	royalties	royalty	NOUN
acarelar-2670	152	47	)	)	PUNCT
acarelar-2670	152	48	incurred	incur	VERB
acarelar-2670	152	49	by	by	ADP
acarelar-2670	152	50	the	the	DET
acarelar-2670	152	51	company	company	NOUN
acarelar-2670	152	52	for	for	ADP
acarelar-2670	152	53	that	that	DET
acarelar-2670	152	54	period	period	NOUN
acarelar-2670	152	55	in	in	ADP
acarelar-2670	152	56	respect	respect	NOUN
acarelar-2670	152	57	of	of	ADP
acarelar-2670	152	58	land	land	NOUN
acarelar-2670	152	59	or	or	CCONJ
acarelar-2670	152	60	building	building	NOUN
acarelar-2670	152	61	occupied	occupy	VERB
acarelar-2670	152	62	for	for	ADP
acarelar-2670	152	63	its	its	PRON
acarelar-2670	152	64	petroleum	petroleum	NOUN
acarelar-2670	152	65	operations	operation	NOUN
acarelar-2670	152	66	or	or	CCONJ
acarelar-2670	152	67	compensation	compensation	NOUN
acarelar-2670	152	68	incurred	incur	VERB
acarelar-2670	152	69	for	for	ADP
acarelar-2670	152	70	disturbance	disturbance	NOUN
acarelar-2670	152	71	of	of	ADP
acarelar-2670	152	72	surface	surface	NOUN
acarelar-2670	152	73	rights	right	NOUN
acarelar-2670	152	74	or	or	CCONJ
acarelar-2670	152	75	any	any	DET
acarelar-2670	152	76	like	like	ADJ
acarelar-2670	152	77	disturbance	disturbance	NOUN
acarelar-2670	152	78	under	under	ADP
acarelar-2670	152	79	an	an	DET
acarelar-2670	152	80	oil	oil	NOUN
acarelar-2670	152	81	prospecting	prospect	VERB
acarelar-2670	152	82	licence	licence	NOUN
acarelar-2670	152	83	or	or	CCONJ
acarelar-2670	152	84	oil	oil	NOUN
acarelar-2670	152	85	mining	mining	NOUN
acarelar-2670	152	86	lease	lease	NOUN
acarelar-2670	152	87	;	;	PUNCT
acarelar-2670	152	88	b.	b.	PROPN
acarelar-2670	152	89	sums	sum	NOUN
acarelar-2670	152	90	incurred	incur	VERB
acarelar-2670	152	91	by	by	ADP
acarelar-2670	152	92	way	way	NOUN
acarelar-2670	152	93	of	of	ADP
acarelar-2670	152	94	interest	interest	NOUN
acarelar-2670	152	95	upon	upon	SCONJ
acarelar-2670	152	96	money	money	NOUN
acarelar-2670	152	97	borrowed	borrow	VERB
acarelar-2670	152	98	by	by	ADP
acarelar-2670	152	99	the	the	DET
acarelar-2670	152	100	company	company	NOUN
acarelar-2670	152	101	where	where	SCONJ
acarelar-2670	152	102	the	the	DET
acarelar-2670	152	103	interest	interest	NOUN
acarelar-2670	152	104	was	be	AUX
acarelar-2670	152	105	a	a	DET
acarelar-2670	152	106	payable	payable	NOUN
acarelar-2670	152	107	on	on	ADP
acarelar-2670	152	108	capital	capital	NOUN
acarelar-2670	152	109	employed	employ	VERB
acarelar-2670	152	110	in	in	ADP
acarelar-2670	152	111	carrying	carry	VERB
acarelar-2670	152	112	out	out	ADP
acarelar-2670	152	113	petroleum	petroleum	NOUN
acarelar-2670	152	114	operations;(however	operations;(however	ADP
acarelar-2670	152	115	such	such	ADJ
acarelar-2670	152	116	sums	sum	NOUN
acarelar-2670	152	117	would	would	AUX
acarelar-2670	152	118	not	not	PART
acarelar-2670	152	119	be	be	AUX
acarelar-2670	152	120	allowed	allow	VERB
acarelar-2670	152	121	as	as	ADP
acarelar-2670	152	122	deductions	deduction	NOUN
acarelar-2670	152	123	if	if	SCONJ
acarelar-2670	152	124	either	either	DET
acarelar-2670	152	125	company	company	NOUN
acarelar-2670	152	126	has	have	VERB
acarelar-2670	152	127	interest	interest	NOUN
acarelar-2670	152	128	in	in	ADP
acarelar-2670	152	129	the	the	DET
acarelar-2670	152	130	other	other	ADJ
acarelar-2670	152	131	company	company	NOUN
acarelar-2670	152	132	;	;	PUNCT
acarelar-2670	152	133	or	or	CCONJ
acarelar-2670	152	134	both	both	DET
acarelar-2670	152	135	companies	company	NOUN
acarelar-2670	152	136	have	have	VERB
acarelar-2670	152	137	interests	interest	NOUN
acarelar-2670	152	138	in	in	ADP
acarelar-2670	152	139	a	a	DET
acarelar-2670	152	140	third	third	ADJ
acarelar-2670	152	141	company	company	NOUN
acarelar-2670	152	142	directly	directly	ADV
acarelar-2670	152	143	or	or	CCONJ
acarelar-2670	152	144	by	by	ADP
acarelar-2670	152	145	proxy	proxy	NOUN
acarelar-2670	152	146	or	or	CCONJ
acarelar-2670	152	147	both	both	DET
acarelar-2670	152	148	companies	company	NOUN
acarelar-2670	152	149	are	be	AUX
acarelar-2670	152	150	subsidiaries	subsidiary	NOUN
acarelar-2670	152	151	of	of	ADP
acarelar-2670	152	152	one	one	NUM
acarelar-2670	152	153	mother	mother	NOUN
acarelar-2670	152	154	company	company	NOUN
acarelar-2670	152	155	)	)	PUNCT
acarelar-2670	152	156	.	.	PUNCT
acarelar-2670	153	1	c.	c.	NOUN
acarelar-2670	154	1	any	any	DET
acarelar-2670	154	2	expense	expense	NOUN
acarelar-2670	154	3	incurred	incur	VERB
acarelar-2670	154	4	for	for	ADP
acarelar-2670	154	5	the	the	DET
acarelar-2670	154	6	repair	repair	NOUN
acarelar-2670	154	7	of	of	ADP
acarelar-2670	154	8	premises	premise	NOUN
acarelar-2670	154	9	,	,	PUNCT
acarelar-2670	154	10	plant	plant	NOUN
acarelar-2670	154	11	,	,	PUNCT
acarelar-2670	154	12	machinery	machinery	NOUN
acarelar-2670	154	13	or	or	CCONJ
acarelar-2670	154	14	fixture	fixture	NOUN
acarelar-2670	154	15	employed	employ	VERB
acarelar-2670	154	16	for	for	ADP
acarelar-2670	154	17	the	the	DET
acarelar-2670	154	18	purpose	purpose	NOUN
acarelar-2670	154	19	of	of	ADP
acarelar-2670	154	20	carrying	carry	VERB
acarelar-2670	154	21	on	on	ADP
acarelar-2670	154	22	petroleum	petroleum	NOUN
acarelar-2670	154	23	operations	operation	NOUN
acarelar-2670	154	24	of	of	ADP
acarelar-2670	154	25	for	for	ADP
acarelar-2670	154	26	the	the	DET
acarelar-2670	154	27	renewal	renewal	NOUN
acarelar-2670	154	28	,	,	PUNCT
acarelar-2670	154	29	repair	repair	NOUN
acarelar-2670	154	30	or	or	CCONJ
acarelar-2670	154	31	alteration	alteration	NOUN
acarelar-2670	154	32	of	of	ADP
acarelar-2670	154	33	any	any	DET
acarelar-2670	154	34	implement	implement	NOUN
acarelar-2670	154	35	,	,	PUNCT
acarelar-2670	154	36	utensils	utensil	NOUN
acarelar-2670	154	37	or	or	CCONJ
acarelar-2670	154	38	articles	article	NOUN
acarelar-2670	154	39	so	so	ADV
acarelar-2670	154	40	employed	employ	VERB
acarelar-2670	154	41	d.	d.	PROPN
acarelar-2670	154	42	debts	debt	NOUN
acarelar-2670	154	43	directly	directly	ADV
acarelar-2670	154	44	incurred	incur	VERB
acarelar-2670	154	45	to	to	ADP
acarelar-2670	154	46	the	the	DET
acarelar-2670	154	47	company	company	NOUN
acarelar-2670	154	48	and	and	CCONJ
acarelar-2670	154	49	proved	prove	VERB
acarelar-2670	154	50	to	to	ADP
acarelar-2670	154	51	the	the	DET
acarelar-2670	154	52	satisfaction	satisfaction	NOUN
acarelar-2670	154	53	of	of	ADP
acarelar-2670	154	54	the	the	DET
acarelar-2670	154	55	board	board	NOUN
acarelar-2670	154	56	to	to	PART
acarelar-2670	154	57	have	have	AUX
acarelar-2670	154	58	become	become	VERB
acarelar-2670	154	59	bad	bad	ADJ
acarelar-2670	154	60	or	or	CCONJ
acarelar-2670	154	61	doubtful	doubtful	ADJ
acarelar-2670	154	62	within	within	ADP
acarelar-2670	154	63	the	the	DET
acarelar-2670	154	64	accounting	accounting	NOUN
acarelar-2670	154	65	period	period	NOUN
acarelar-2670	154	66	which	which	PRON
acarelar-2670	154	67	shall	shall	AUX
acarelar-2670	154	68	not	not	PART
acarelar-2670	154	69	exceed	exceed	VERB
acarelar-2670	154	70	the	the	DET
acarelar-2670	154	71	portion	portion	NOUN
acarelar-2670	154	72	of	of	ADP
acarelar-2670	154	73	debt	debt	NOUN
acarelar-2670	154	74	proved	prove	VERB
acarelar-2670	154	75	to	to	PART
acarelar-2670	154	76	have	have	AUX
acarelar-2670	154	77	become	become	VERB
acarelar-2670	154	78	doubtful	doubtful	ADJ
acarelar-2670	154	79	debt	debt	NOUN
acarelar-2670	154	80	were	be	AUX
acarelar-2670	154	81	due	due	ADJ
acarelar-2670	154	82	and	and	CCONJ
acarelar-2670	154	83	payable	payable	ADJ
acarelar-2670	154	84	prior	prior	ADV
acarelar-2670	154	85	to	to	ADP
acarelar-2670	154	86	the	the	DET
acarelar-2670	154	87	commencement	commencement	NOUN
acarelar-2670	154	88	of	of	ADP
acarelar-2670	154	89	the	the	DET
acarelar-2670	154	90	accounting	accounting	NOUN
acarelar-2670	154	91	period	period	NOUN
acarelar-2670	154	92	.	.	PUNCT
acarelar-2670	155	1	again	again	ADV
acarelar-2670	155	2	,	,	PUNCT
acarelar-2670	155	3	expenditure	expenditure	NOUN
acarelar-2670	155	4	in	in	ADP
acarelar-2670	155	5	connection	connection	NOUN
acarelar-2670	155	6	with	with	ADP
acarelar-2670	155	7	geological	geological	ADJ
acarelar-2670	155	8	and	and	CCONJ
acarelar-2670	155	9	geo	geo	PROPN
acarelar-2670	155	10	-	-	PUNCT
acarelar-2670	155	11	physical	physical	ADJ
acarelar-2670	155	12	surveys	survey	NOUN
acarelar-2670	155	13	inclusive	inclusive	NOUN
acarelar-2670	155	14	of	of	ADP
acarelar-2670	155	15	the	the	DET
acarelar-2670	155	16	drilling	drilling	NOUN
acarelar-2670	155	17	of	of	ADP
acarelar-2670	155	18	the	the	DET
acarelar-2670	155	19	first	first	ADJ
acarelar-2670	155	20	two	two	NUM
acarelar-2670	155	21	appraisals	appraisal	NOUN
acarelar-2670	155	22	wells	well	NOUN
acarelar-2670	155	23	in	in	ADP
acarelar-2670	155	24	a	a	DET
acarelar-2670	155	25	particular	particular	ADJ
acarelar-2670	155	26	filed	file	VERB
acarelar-2670	155	27	including	include	VERB
acarelar-2670	155	28	expenditure	expenditure	NOUN
acarelar-2670	155	29	on	on	ADP
acarelar-2670	155	30	cement	cement	NOUN
acarelar-2670	155	31	and	and	CCONJ
acarelar-2670	155	32	casing	casing	NOUN
acarelar-2670	155	33	and	and	CCONJ
acarelar-2670	155	34	well	well	INTJ
acarelar-2670	155	35	fixture	fixture	NOUN
acarelar-2670	155	36	and	and	CCONJ
acarelar-2670	155	37	any	any	DET
acarelar-2670	155	38	other	other	ADJ
acarelar-2670	155	39	expenditure	expenditure	NOUN
acarelar-2670	155	40	including	include	VERB
acarelar-2670	155	41	intangible	intangible	ADJ
acarelar-2670	155	42	drilling	drilling	NOUN
acarelar-2670	155	43	costs	cost	NOUN
acarelar-2670	155	44	in	in	ADP
acarelar-2670	155	45	connection	connection	NOUN
acarelar-2670	155	46	with	with	ADP
acarelar-2670	155	47	drilling	drilling	NOUN
acarelar-2670	155	48	and	and	CCONJ
acarelar-2670	155	49	appraisal	appraisal	NOUN
acarelar-2670	155	50	or	or	CCONJ
acarelar-2670	155	51	development	development	NOUN
acarelar-2670	155	52	.	.	PUNCT
acarelar-2670	156	1	any	any	DET
acarelar-2670	156	2	contributions	contribution	NOUN
acarelar-2670	156	3	to	to	ADP
acarelar-2670	156	4	pension	pension	NOUN
acarelar-2670	156	5	,	,	PUNCT
acarelar-2670	156	6	provident	provident	ADJ
acarelar-2670	156	7	or	or	CCONJ
acarelar-2670	156	8	other	other	ADJ
acarelar-2670	156	9	society	society	NOUN
acarelar-2670	156	10	,	,	PUNCT
acarelar-2670	156	11	scheme	scheme	NOUN
acarelar-2670	156	12	or	or	CCONJ
acarelar-2670	156	13	fund	fund	NOUN
acarelar-2670	156	14	and	and	CCONJ
acarelar-2670	156	15	duties	duty	NOUN
acarelar-2670	156	16	,	,	PUNCT
acarelar-2670	156	17	custom	custom	NOUN
acarelar-2670	156	18	and	and	CCONJ
acarelar-2670	156	19	exercise	exercise	NOUN
acarelar-2670	156	20	duties	duty	NOUN
acarelar-2670	156	21	,	,	PUNCT
acarelar-2670	156	22	stamp	stamp	NOUN
acarelar-2670	156	23	duties	duty	NOUN
acarelar-2670	156	24	,	,	PUNCT
acarelar-2670	156	25	education	education	NOUN
acarelar-2670	156	26	tax	tax	NOUN
acarelar-2670	156	27	,	,	PUNCT
acarelar-2670	156	28	tax	tax	NOUN
acarelar-2670	156	29	or	or	CCONJ
acarelar-2670	156	30	any	any	DET
acarelar-2670	156	31	other	other	ADJ
acarelar-2670	156	32	rate	rate	NOUN
acarelar-2670	156	33	,	,	PUNCT
acarelar-2670	156	34	fee	fee	NOUN
acarelar-2670	156	35	or	or	CCONJ
acarelar-2670	156	36	other	other	ADJ
acarelar-2670	156	37	like	like	ADP
acarelar-2670	156	38	charges.69	charges.69	PROPN
acarelar-2670	156	39	bank	bank	PROPN
acarelar-2670	156	40	charges	charge	NOUN
acarelar-2670	156	41	and	and	CCONJ
acarelar-2670	156	42	scholarships	scholarship	NOUN
acarelar-2670	156	43	are	be	AUX
acarelar-2670	156	44	ordinarily	ordinarily	ADV
acarelar-2670	156	45	not	not	PART
acarelar-2670	156	46	deductible	deductible	ADJ
acarelar-2670	156	47	as	as	ADP
acarelar-2670	156	48	allowable	allowable	ADJ
acarelar-2670	156	49	expenses	expense	NOUN
acarelar-2670	156	50	,	,	PUNCT
acarelar-2670	156	51	except	except	SCONJ
acarelar-2670	156	52	where	where	SCONJ
acarelar-2670	156	53	the	the	DET
acarelar-2670	156	54	charges	charge	NOUN
acarelar-2670	156	55	arise	arise	VERB
acarelar-2670	156	56	or	or	CCONJ
acarelar-2670	156	57	were	be	AUX
acarelar-2670	156	58	imposed	impose	VERB
acarelar-2670	156	59	by	by	ADP
acarelar-2670	156	60	the	the	DET
acarelar-2670	156	61	federal	federal	ADJ
acarelar-2670	156	62	government	government	NOUN
acarelar-2670	156	63	in	in	ADP
acarelar-2670	156	64	the	the	DET
acarelar-2670	156	65	course	course	NOUN
acarelar-2670	156	66	of	of	ADP
acarelar-2670	156	67	the	the	DET
acarelar-2670	156	68	company	company	NOUN
acarelar-2670	156	69	’s	’s	PART
acarelar-2670	156	70	operation	operation	NOUN
acarelar-2670	156	71	relating	relate	VERB
acarelar-2670	156	72	to	to	ADP
acarelar-2670	156	73	the	the	DET
acarelar-2670	156	74	petroleum	petroleum	NOUN
acarelar-2670	156	75	operation	operation	NOUN
acarelar-2670	156	76	,	,	PUNCT
acarelar-2670	156	77	such	such	ADJ
acarelar-2670	156	78	charges	charge	NOUN
acarelar-2670	156	79	will	will	AUX
acarelar-2670	156	80	be	be	AUX
acarelar-2670	156	81	allowed	allow	VERB
acarelar-2670	156	82	once	once	SCONJ
acarelar-2670	156	83	they	they	PRON
acarelar-2670	156	84	are	be	AUX
acarelar-2670	156	85	incidental	incidental	ADJ
acarelar-2670	156	86	to	to	ADP
acarelar-2670	156	87	petroleum	petroleum	NOUN
acarelar-2670	156	88	operations	operation	NOUN
acarelar-2670	156	89	.	.	PUNCT
acarelar-2670	157	1	the	the	DET
acarelar-2670	157	2	decision	decision	NOUN
acarelar-2670	157	3	is	be	AUX
acarelar-2670	157	4	shell	shell	ADJ
acarelar-2670	157	5	petroleum	petroleum	NOUN
acarelar-2670	157	6	,	,	PUNCT
acarelar-2670	157	7	development	development	NOUN
acarelar-2670	157	8	company	company	NOUN
acarelar-2670	157	9	(	(	PUNCT
acarelar-2670	157	10	nig	nig	PROPN
acarelar-2670	157	11	)	)	PUNCT
acarelar-2670	157	12	ltd	ltd	PROPN
acarelar-2670	157	13	v	v	NOUN
acarelar-2670	157	14	fbir70	fbir70	ADV
acarelar-2670	157	15	that	that	SCONJ
acarelar-2670	157	16	the	the	DET
acarelar-2670	157	17	scholarship	scholarship	NOUN
acarelar-2670	157	18	expenses	expense	NOUN
acarelar-2670	157	19	incurred	incur	VERB
acarelar-2670	157	20	by	by	ADP
acarelar-2670	157	21	a	a	DET
acarelar-2670	157	22	company	company	NOUN
acarelar-2670	157	23	will	will	AUX
acarelar-2670	157	24	qualify	qualify	VERB
acarelar-2670	157	25	as	as	ADP
acarelar-2670	157	26	allowable	allowable	ADJ
acarelar-2670	157	27	expenses	expense	NOUN
acarelar-2670	157	28	under	under	ADP
acarelar-2670	157	29	section	section	NOUN
acarelar-2670	157	30	10(i	10(i	NUM
acarelar-2670	157	31	)	)	PUNCT
acarelar-2670	157	32	of	of	ADP
acarelar-2670	157	33	the	the	DET
acarelar-2670	157	34	act	act	NOUN
acarelar-2670	157	35	which	which	PRON
acarelar-2670	157	36	was	be	AUX
acarelar-2670	157	37	followed	follow	VERB
acarelar-2670	157	38	in	in	ADP
acarelar-2670	157	39	gulf	gulf	PROPN
acarelar-2670	157	40	oil	oil	NOUN
acarelar-2670	157	41	company	company	NOUN
acarelar-2670	157	42	(	(	PUNCT
acarelar-2670	157	43	nigeria	nigeria	PROPN
acarelar-2670	157	44	)	)	PUNCT
acarelar-2670	157	45	ltd	ltd	PROPN
acarelar-2670	157	46	firs71	firs71	PROPN
acarelar-2670	157	47	is	be	AUX
acarelar-2670	157	48	with	with	ADP
acarelar-2670	157	49	respect	respect	NOUN
acarelar-2670	157	50	wrong	wrong	NOUN
acarelar-2670	157	51	in	in	ADP
acarelar-2670	157	52	law	law	NOUN
acarelar-2670	157	53	8.3	8.3	NUM
acarelar-2670	157	54	chargeable	chargeable	ADJ
acarelar-2670	157	55	profit	profit	NOUN
acarelar-2670	157	56	the	the	DET
acarelar-2670	157	57	chargeable	chargeable	ADJ
acarelar-2670	157	58	profit	profit	NOUN
acarelar-2670	157	59	of	of	ADP
acarelar-2670	157	60	any	any	DET
acarelar-2670	157	61	company	company	NOUN
acarelar-2670	157	62	for	for	ADP
acarelar-2670	157	63	any	any	DET
acarelar-2670	157	64	accounting	accounting	NOUN
acarelar-2670	157	65	period	period	NOUN
acarelar-2670	157	66	shall	shall	AUX
acarelar-2670	157	67	be	be	AUX
acarelar-2670	157	68	the	the	DET
acarelar-2670	157	69	amount	amount	NOUN
acarelar-2670	157	70	of	of	ADP
acarelar-2670	157	71	the	the	DET
acarelar-2670	157	72	assessable	assessable	ADJ
acarelar-2670	157	73	profits	profit	NOUN
acarelar-2670	157	74	of	of	ADP
acarelar-2670	157	75	that	that	DET
acarelar-2670	157	76	period	period	NOUN
acarelar-2670	157	77	after	after	ADP
acarelar-2670	157	78	the	the	DET
acarelar-2670	157	79	deduction	deduction	NOUN
acarelar-2670	157	80	of	of	ADP
acarelar-2670	157	81	any	any	DET
acarelar-2670	157	82	amount	amount	NOUN
acarelar-2670	157	83	to	to	PART
acarelar-2670	157	84	be	be	AUX
acarelar-2670	157	85	allowed	allow	VERB
acarelar-2670	157	86	in	in	ADP
acarelar-2670	157	87	accordance	accordance	NOUN
acarelar-2670	157	88	with	with	ADP
acarelar-2670	157	89	the	the	DET
acarelar-2670	157	90	provisions	provision	NOUN
acarelar-2670	157	91	of	of	ADP
acarelar-2670	157	92	the	the	DET
acarelar-2670	157	93	act.72	act.72	NOUN
acarelar-2670	157	94	it	it	PRON
acarelar-2670	157	95	is	be	AUX
acarelar-2670	157	96	the	the	DET
acarelar-2670	157	97	amount	amount	NOUN
acarelar-2670	157	98	of	of	ADP
acarelar-2670	157	99	assessable	assessable	ADJ
acarelar-2670	157	100	profit	profit	NOUN
acarelar-2670	157	101	of	of	ADP
acarelar-2670	157	102	the	the	DET
acarelar-2670	157	103	accounting	accounting	NOUN
acarelar-2670	157	104	period	period	NOUN
acarelar-2670	157	105	after	after	ADP
acarelar-2670	157	106	the	the	DET
acarelar-2670	157	107	deduction	deduction	NOUN
acarelar-2670	157	108	allowed	allow	VERB
acarelar-2670	157	109	in	in	ADP
acarelar-2670	157	110	section	section	NOUN
acarelar-2670	157	111	20	20	NUM
acarelar-2670	157	112	of	of	ADP
acarelar-2670	157	113	the	the	DET
acarelar-2670	157	114	act	act	NOUN
acarelar-2670	157	115	.	.	PUNCT
acarelar-2670	158	1	it	it	PRON
acarelar-2670	158	2	is	be	AUX
acarelar-2670	158	3	the	the	DET
acarelar-2670	158	4	amount	amount	NOUN
acarelar-2670	158	5	assessable	assessable	ADJ
acarelar-2670	158	6	profit	profit	NOUN
acarelar-2670	158	7	of	of	ADP
acarelar-2670	158	8	the	the	DET
acarelar-2670	158	9	accounting	accounting	NOUN
acarelar-2670	158	10	period	period	NOUN
acarelar-2670	158	11	less	less	ADV
acarelar-2670	158	12	the	the	DET
acarelar-2670	158	13	sum	sum	NOUN
acarelar-2670	158	14	total	total	NOUN
acarelar-2670	158	15	of	of	ADP
acarelar-2670	158	16	capital	capital	NOUN
acarelar-2670	158	17	allowances	allowance	NOUN
acarelar-2670	158	18	provided	provide	VERB
acarelar-2670	158	19	in	in	ADP
acarelar-2670	158	20	the	the	DET
acarelar-2670	158	21	second	second	ADJ
acarelar-2670	158	22	schedule	schedule	NOUN
acarelar-2670	158	23	to	to	ADP
acarelar-2670	158	24	the	the	DET
acarelar-2670	158	25	act.73	act.73	NOUN
acarelar-2670	158	26	it	it	PRON
acarelar-2670	158	27	is	be	AUX
acarelar-2670	158	28	the	the	DET
acarelar-2670	158	29	amount	amount	NOUN
acarelar-2670	158	30	to	to	PART
acarelar-2670	158	31	be	be	AUX
acarelar-2670	158	32	allowed	allow	VERB
acarelar-2670	158	33	as	as	ADP
acarelar-2670	158	34	a	a	DET
acarelar-2670	158	35	deduction	deduction	NOUN
acarelar-2670	158	36	under	under	ADP
acarelar-2670	158	37	subsection	subsection	NOUN
acarelar-2670	158	38	(	(	PUNCT
acarelar-2670	158	39	i	i	NOUN
acarelar-2670	158	40	)	)	PUNCT
acarelar-2670	158	41	in	in	ADP
acarelar-2670	158	42	respect	respect	NOUN
acarelar-2670	158	43	of	of	ADP
acarelar-2670	158	44	the	the	DET
acarelar-2670	158	45	said	say	VERB
acarelar-2670	158	46	allowances	allowance	NOUN
acarelar-2670	158	47	shall	shall	AUX
acarelar-2670	158	48	be	be	AUX
acarelar-2670	158	49	the	the	DET
acarelar-2670	158	50	aggregate	aggregate	ADJ
acarelar-2670	158	51	amount	amount	NOUN
acarelar-2670	158	52	computed	compute	VERB
acarelar-2670	158	53	under	under	ADP
acarelar-2670	158	54	subsection	subsection	NOUN
acarelar-2670	158	55	(	(	PUNCT
acarelar-2670	158	56	2	2	NUM
acarelar-2670	158	57	)	)	PUNCT
acarelar-2670	158	58	and	and	CCONJ
acarelar-2670	158	59	the	the	DET
acarelar-2670	158	60	sum	sum	NOUN
acarelar-2670	158	61	equal	equal	ADJ
acarelar-2670	158	62	to	to	ADP
acarelar-2670	158	63	85	85	NUM
acarelar-2670	158	64	%	%	NOUN
acarelar-2670	158	65	of	of	ADP
acarelar-2670	158	66	the	the	DET
acarelar-2670	158	67	assessable	assessable	ADJ
acarelar-2670	158	68	profits	profit	NOUN
acarelar-2670	158	69	of	of	ADP
acarelar-2670	158	70	the	the	DET
acarelar-2670	158	71	accounting	accounting	NOUN
acarelar-2670	158	72	period	period	NOUN
acarelar-2670	158	73	less	less	ADV
acarelar-2670	158	74	17	17	NUM
acarelar-2670	158	75	%	%	NOUN
acarelar-2670	158	76	of	of	ADP
acarelar-2670	158	77	the	the	DET
acarelar-2670	158	78	total	total	ADJ
acarelar-2670	158	79	amount	amount	NOUN
acarelar-2670	158	80	of	of	ADP
acarelar-2670	158	81	the	the	DET
acarelar-2670	158	82	deduction	deduction	NOUN
acarelar-2670	158	83	allowed	allow	VERB
acarelar-2670	158	84	as	as	ADP
acarelar-2670	158	85	petroleum	petroleum	NOUN
acarelar-2670	158	86	investment	investment	NOUN
acarelar-2670	158	87	allowance	allowance	NOUN
acarelar-2670	158	88	computed	compute	VERB
acarelar-2670	158	89	under	under	ADP
acarelar-2670	158	90	the	the	DET
acarelar-2670	158	91	second	second	ADJ
acarelar-2670	158	92	schedule	schedule	NOUN
acarelar-2670	158	93	to	to	ADP
acarelar-2670	158	94	this	this	DET
acarelar-2670	158	95	act	act	NOUN
acarelar-2670	158	96	for	for	ADP
acarelar-2670	158	97	that	that	DET
acarelar-2670	158	98	period	period	NOUN
acarelar-2670	158	99	;	;	PUNCT
acarelar-2670	158	100	whichever	whichever	PRON
acarelar-2670	158	101	is	be	AUX
acarelar-2670	158	102	the	the	DET
acarelar-2670	158	103	less.74	less.74	PROPN
acarelar-2670	158	104	62	62	NUM
acarelar-2670	158	105	ibid	ibid	NOUN
acarelar-2670	158	106	s.	s.	PROPN
acarelar-2670	158	107	10	10	NUM
acarelar-2670	159	1	(	(	PUNCT
acarelar-2670	159	2	i	i	NOUN
acarelar-2670	159	3	)	)	PUNCT
acarelar-2670	159	4	(	(	PUNCT
acarelar-2670	159	5	k	k	X
acarelar-2670	159	6	)	)	PUNCT
acarelar-2670	159	7	63	63	NUM
acarelar-2670	159	8	ibid	ibid	NOUN
acarelar-2670	159	9	s.22	s.22	ADP
acarelar-2670	159	10	64	64	NUM
acarelar-2670	159	11	ibid	ibid	NOUN
acarelar-2670	159	12	,	,	PUNCT
acarelar-2670	159	13	s.22(3	s.22(3	NOUN
acarelar-2670	159	14	)	)	PUNCT
acarelar-2670	159	15	65	65	NUM
acarelar-2670	159	16	ibid	ibid	NOUN
acarelar-2670	159	17	s.22(2	s.22(2	NOUN
acarelar-2670	159	18	)	)	PUNCT
acarelar-2670	159	19	66ibid	66ibid	NOUN
acarelar-2670	159	20	,	,	PUNCT
acarelar-2670	159	21	s.9(3	s.9(3	PROPN
acarelar-2670	159	22	)	)	PUNCT
acarelar-2670	159	23	67	67	NUM
acarelar-2670	159	24	ibid	ibid	NOUN
acarelar-2670	159	25	,	,	PUNCT
acarelar-2670	159	26	s	s	VERB
acarelar-2670	159	27	14	14	NUM
acarelar-2670	159	28	68	68	NUM
acarelar-2670	159	29	ibid	ibid	NOUN
acarelar-2670	159	30	,	,	PUNCT
acarelar-2670	159	31	ss	ss	NOUN
acarelar-2670	159	32	.	.	PROPN
acarelar-2670	159	33	10	10	NUM
acarelar-2670	159	34	&	&	CCONJ
acarelar-2670	159	35	14	14	NUM
acarelar-2670	159	36	69	69	NUM
acarelar-2670	159	37	ibid	ibid	NOUN
acarelar-2670	159	38	,	,	PUNCT
acarelar-2670	159	39	s.	s.	PROPN
acarelar-2670	159	40	10	10	NUM
acarelar-2670	159	41	(	(	PUNCT
acarelar-2670	159	42	i	i	NOUN
acarelar-2670	159	43	)	)	PUNCT
acarelar-2670	159	44	(	(	PUNCT
acarelar-2670	159	45	a)-(i	a)-(i	PROPN
acarelar-2670	159	46	)	)	PUNCT
acarelar-2670	159	47	70	70	NUM
acarelar-2670	159	48	(	(	PUNCT
acarelar-2670	159	49	1996	1996	NUM
acarelar-2670	159	50	)	)	PUNCT
acarelar-2670	159	51	8	8	NUM
acarelar-2670	159	52	nwlr	nwlr	NOUN
acarelar-2670	159	53	(	(	PUNCT
acarelar-2670	159	54	pt	pt	INTJ
acarelar-2670	159	55	466	466	NUM
acarelar-2670	159	56	)	)	PUNCT
acarelar-2670	159	57	256	256	NUM
acarelar-2670	159	58	71	71	NUM
acarelar-2670	159	59	(	(	PUNCT
acarelar-2670	159	60	2012	2012	NUM
acarelar-2670	159	61	)	)	PUNCT
acarelar-2670	159	62	7	7	NUM
acarelar-2670	159	63	tlrn	tlrn	NOUN
acarelar-2670	159	64	163	163	NUM
acarelar-2670	159	65	.	.	PUNCT
acarelar-2670	160	1	in	in	ADP
acarelar-2670	160	2	firs	fir	NOUN
acarelar-2670	160	3	v	v	ADP
acarelar-2670	160	4	spdc	spdc	PROPN
acarelar-2670	160	5	(	(	PUNCT
acarelar-2670	160	6	nig	nig	PROPN
acarelar-2670	160	7	)	)	PUNCT
acarelar-2670	160	8	ltd	ltd	PROPN
acarelar-2670	160	9	(	(	PUNCT
acarelar-2670	160	10	2018	2018	NUM
acarelar-2670	160	11	)	)	PUNCT
acarelar-2670	160	12	19	19	NUM
acarelar-2670	160	13	tlrn	tlrn	NOUN
acarelar-2670	160	14	13	13	NUM
acarelar-2670	160	15	and	and	CCONJ
acarelar-2670	160	16	firs	fir	NOUN
acarelar-2670	160	17	v	v	ADP
acarelar-2670	160	18	mobile	mobile	ADJ
acarelar-2670	160	19	prod	prod	NOUN
acarelar-2670	160	20	.	.	PUNCT
acarelar-2670	161	1	nig	nig	PROPN
acarelar-2670	161	2	unltd	unltd	PROPN
acarelar-2670	161	3	(	(	PUNCT
acarelar-2670	161	4	2018	2018	NUM
acarelar-2670	161	5	)	)	PUNCT
acarelar-2670	161	6	37	37	NUM
acarelar-2670	161	7	tlrn	tlrn	NOUN
acarelar-2670	161	8	01	01	NUM
acarelar-2670	162	1	the	the	DET
acarelar-2670	162	2	court	court	NOUN
acarelar-2670	162	3	held	hold	VERB
acarelar-2670	162	4	that	that	SCONJ
acarelar-2670	162	5	such	such	ADJ
acarelar-2670	162	6	charges	charge	NOUN
acarelar-2670	162	7	or	or	CCONJ
acarelar-2670	162	8	fees	fee	NOUN
acarelar-2670	162	9	are	be	AUX
acarelar-2670	162	10	not	not	PART
acarelar-2670	162	11	deductible	deductible	ADJ
acarelar-2670	162	12	.	.	PUNCT
acarelar-2670	163	1	72	72	NUM
acarelar-2670	163	2	pia	pia	NOUN
acarelar-2670	163	3	,	,	PUNCT
acarelar-2670	163	4	2021	2021	NUM
acarelar-2670	163	5	,	,	PUNCT
acarelar-2670	163	6	s.266(1	s.266(1	NUM
acarelar-2670	163	7	)	)	PUNCT
acarelar-2670	163	8	73	73	NUM
acarelar-2670	163	9	ppta	ppta	NOUN
acarelar-2670	163	10	,	,	PUNCT
acarelar-2670	163	11	lfn	lfn	PROPN
acarelar-2670	163	12	2004	2004	NUM
acarelar-2670	163	13	,	,	PUNCT
acarelar-2670	163	14	s.	s.	PROPN
acarelar-2670	163	15	20(2	20(2	NUM
acarelar-2670	163	16	)	)	PUNCT
acarelar-2670	163	17	74	74	NUM
acarelar-2670	163	18	ibid	ibid	NOUN
acarelar-2670	163	19	,	,	PUNCT
acarelar-2670	163	20	s.	s.	PROPN
acarelar-2670	163	21	20(4	20(4	NOUN
acarelar-2670	163	22	)	)	PUNCT
acarelar-2670	163	23	bielu	bielu	NOUN
acarelar-2670	163	24	:	:	PUNCT
acarelar-2670	163	25	legal	legal	ADJ
acarelar-2670	163	26	framework	framework	NOUN
acarelar-2670	163	27	for	for	ADP
acarelar-2670	163	28	petroleum	petroleum	NOUN
acarelar-2670	163	29	administration	administration	NOUN
acarelar-2670	163	30	and	and	CCONJ
acarelar-2670	163	31	taxation	taxation	NOUN
acarelar-2670	163	32	in	in	ADP
acarelar-2670	163	33	nigeria	nigeria	PROPN
acarelar-2670	163	34	:	:	PUNCT
acarelar-2670	163	35	a	a	DET
acarelar-2670	163	36	legal	legal	ADJ
acarelar-2670	163	37	appraisal	appraisal	NOUN
acarelar-2670	163	38	of	of	ADP
acarelar-2670	163	39	conflicting	conflict	VERB
acarelar-2670	163	40	legislations	legislation	NOUN
acarelar-2670	163	41	77	77	NUM
acarelar-2670	163	42	|	|	ADV
acarelar-2670	163	43	p	p	NOUN
acarelar-2670	163	44	a	a	DET
acarelar-2670	163	45	g	g	NOUN
acarelar-2670	163	46	e	e	NOUN
acarelar-2670	163	47	9	9	NUM
acarelar-2670	163	48	.	.	PUNCT
acarelar-2670	163	49	deductions	deduction	NOUN
acarelar-2670	163	50	in	in	ADP
acarelar-2670	163	51	computing	compute	VERB
acarelar-2670	163	52	the	the	DET
acarelar-2670	163	53	adjusted	adjust	VERB
acarelar-2670	163	54	profits	profit	NOUN
acarelar-2670	163	55	of	of	ADP
acarelar-2670	163	56	a	a	DET
acarelar-2670	163	57	company	company	NOUN
acarelar-2670	163	58	of	of	ADP
acarelar-2670	163	59	any	any	DET
acarelar-2670	163	60	accounting	accounting	NOUN
acarelar-2670	163	61	period	period	NOUN
acarelar-2670	163	62	from	from	ADP
acarelar-2670	163	63	its	its	PRON
acarelar-2670	163	64	petroleum	petroleum	NOUN
acarelar-2670	163	65	operations	operation	NOUN
acarelar-2670	163	66	,	,	PUNCT
acarelar-2670	163	67	there	there	PRON
acarelar-2670	163	68	shall	shall	AUX
acarelar-2670	163	69	be	be	AUX
acarelar-2670	163	70	deducted	deduct	VERB
acarelar-2670	163	71	all	all	DET
acarelar-2670	163	72	outgoings	outgoing	NOUN
acarelar-2670	163	73	and	and	CCONJ
acarelar-2670	163	74	expenses	expense	NOUN
acarelar-2670	163	75	wholly	wholly	ADV
acarelar-2670	163	76	,	,	PUNCT
acarelar-2670	163	77	exclusively	exclusively	ADV
acarelar-2670	163	78	and	and	CCONJ
acarelar-2670	163	79	necessarily	necessarily	ADV
acarelar-2670	163	80	incurred	incur	VERB
acarelar-2670	163	81	whether	whether	SCONJ
acarelar-2670	163	82	within	within	ADP
acarelar-2670	163	83	or	or	CCONJ
acarelar-2670	163	84	outside	outside	ADP
acarelar-2670	163	85	nigeria	nigeria	PROPN
acarelar-2670	163	86	and	and	CCONJ
acarelar-2670	163	87	necessarily	necessarily	ADV
acarelar-2670	163	88	incurred	incur	VERB
acarelar-2670	163	89	whether	whether	SCONJ
acarelar-2670	163	90	within	within	ADP
acarelar-2670	163	91	or	or	CCONJ
acarelar-2670	163	92	outside	outside	ADP
acarelar-2670	163	93	nigeria	nigeria	PROPN
acarelar-2670	163	94	for	for	ADP
acarelar-2670	163	95	the	the	DET
acarelar-2670	163	96	purposed	purpose	VERB
acarelar-2670	163	97	of	of	ADP
acarelar-2670	163	98	those	those	DET
acarelar-2670	163	99	operations	operation	NOUN
acarelar-2670	163	100	during	during	ADP
acarelar-2670	163	101	that	that	DET
acarelar-2670	163	102	period.75	period.75	NOUN
acarelar-2670	163	103	the	the	DET
acarelar-2670	163	104	outgoings	outgoing	NOUN
acarelar-2670	163	105	and	and	CCONJ
acarelar-2670	163	106	expenses	expense	NOUN
acarelar-2670	163	107	include	include	VERB
acarelar-2670	163	108	rents	rent	NOUN
acarelar-2670	163	109	in	in	ADP
acarelar-2670	163	110	respect	respect	NOUN
acarelar-2670	163	111	of	of	ADP
acarelar-2670	163	112	land	land	NOUN
acarelar-2670	163	113	or	or	CCONJ
acarelar-2670	163	114	building	building	NOUN
acarelar-2670	163	115	occupied	occupy	VERB
acarelar-2670	163	116	under	under	ADP
acarelar-2670	163	117	an	an	DET
acarelar-2670	163	118	oil	oil	NOUN
acarelar-2670	163	119	prospecting	prospect	VERB
acarelar-2670	163	120	and	and	CCONJ
acarelar-2670	163	121	oil	oil	NOUN
acarelar-2670	163	122	mining	mining	NOUN
acarelar-2670	163	123	lease	lease	NOUN
acarelar-2670	163	124	for	for	ADP
acarelar-2670	163	125	disturbance	disturbance	NOUN
acarelar-2670	163	126	of	of	ADP
acarelar-2670	163	127	the	the	DET
acarelar-2670	163	128	surface	surface	NOUN
acarelar-2670	163	129	rights	right	NOUN
acarelar-2670	163	130	or	or	CCONJ
acarelar-2670	163	131	another	another	DET
acarelar-2670	163	132	likes	like	NOUN
acarelar-2670	163	133	as	as	ADP
acarelar-2670	163	134	compensation	compensation	NOUN
acarelar-2670	163	135	paid	pay	VERB
acarelar-2670	163	136	in	in	ADP
acarelar-2670	163	137	respect	respect	NOUN
acarelar-2670	163	138	of	of	ADP
acarelar-2670	163	139	damages	damage	NOUN
acarelar-2670	163	140	to	to	ADP
acarelar-2670	163	141	crops	crop	NOUN
acarelar-2670	163	142	,	,	PUNCT
acarelar-2670	163	143	houses	house	NOUN
acarelar-2670	163	144	and	and	CCONJ
acarelar-2670	163	145	interference	interference	NOUN
acarelar-2670	163	146	for	for	ADP
acarelar-2670	163	147	easement	easement	NOUN
acarelar-2670	163	148	.	.	PUNCT
acarelar-2670	164	1	all	all	DET
acarelar-2670	164	2	non	non	ADJ
acarelar-2670	164	3	-	-	ADJ
acarelar-2670	164	4	productive	productive	ADJ
acarelar-2670	164	5	rents	rent	NOUN
acarelar-2670	164	6	,	,	PUNCT
acarelar-2670	164	7	the	the	DET
acarelar-2670	164	8	liability	liability	NOUN
acarelar-2670	164	9	for	for	ADP
acarelar-2670	164	10	which	which	PRON
acarelar-2670	164	11	was	be	AUX
acarelar-2670	164	12	incurred	incur	VERB
acarelar-2670	164	13	by	by	ADP
acarelar-2670	164	14	the	the	DET
acarelar-2670	164	15	company	company	NOUN
acarelar-2670	164	16	during	during	ADP
acarelar-2670	164	17	the	the	DET
acarelar-2670	164	18	period	period	NOUN
acarelar-2670	164	19	are	be	AUX
acarelar-2670	164	20	inclusive	inclusive	ADJ
acarelar-2670	164	21	.	.	PUNCT
acarelar-2670	165	1	royalties	royalty	NOUN
acarelar-2670	165	2	for	for	ADP
acarelar-2670	165	3	liability	liability	NOUN
acarelar-2670	165	4	for	for	ADP
acarelar-2670	165	5	which	which	PRON
acarelar-2670	165	6	was	be	AUX
acarelar-2670	165	7	incurred	incur	VERB
acarelar-2670	165	8	in	in	ADP
acarelar-2670	165	9	respect	respect	NOUN
acarelar-2670	165	10	of	of	ADP
acarelar-2670	165	11	natural	natural	ADJ
acarelar-2670	165	12	gas	gas	NOUN
acarelar-2670	165	13	sold	sell	VERB
acarelar-2670	165	14	and	and	CCONJ
acarelar-2670	165	15	delivered	deliver	VERB
acarelar-2670	165	16	to	to	ADP
acarelar-2670	165	17	nnpc	nnpc	PROPN
acarelar-2670	165	18	limited	limit	VERB
acarelar-2670	165	19	or	or	CCONJ
acarelar-2670	165	20	sold	sell	VERB
acarelar-2670	165	21	to	to	ADP
acarelar-2670	165	22	any	any	DET
acarelar-2670	165	23	other	other	ADJ
acarelar-2670	165	24	buyer	buyer	NOUN
acarelar-2670	165	25	or	or	CCONJ
acarelar-2670	165	26	customer	customer	NOUN
acarelar-2670	165	27	or	or	CCONJ
acarelar-2670	165	28	disposed	dispose	VERB
acarelar-2670	165	29	in	in	ADP
acarelar-2670	165	30	any	any	DET
acarelar-2670	165	31	commercial	commercial	ADJ
acarelar-2670	165	32	manner	manner	NOUN
acarelar-2670	165	33	and	and	CCONJ
acarelar-2670	165	34	other	other	ADJ
acarelar-2670	165	35	royalties	royalty	NOUN
acarelar-2670	165	36	in	in	ADP
acarelar-2670	165	37	respect	respect	NOUN
acarelar-2670	165	38	of	of	ADP
acarelar-2670	165	39	machineries	machinery	NOUN
acarelar-2670	165	40	,	,	PUNCT
acarelar-2670	165	41	equipment	equipment	NOUN
acarelar-2670	165	42	and	and	CCONJ
acarelar-2670	165	43	goods	good	NOUN
acarelar-2670	165	44	used	use	VERB
acarelar-2670	165	45	by	by	ADP
acarelar-2670	165	46	the	the	DET
acarelar-2670	165	47	company	company	NOUN
acarelar-2670	165	48	in	in	ADP
acarelar-2670	165	49	petroleum	petroleum	NOUN
acarelar-2670	165	50	operations	operation	NOUN
acarelar-2670	165	51	,	,	PUNCT
acarelar-2670	165	52	sums	sum	NOUN
acarelar-2670	165	53	incurred	incur	VERB
acarelar-2670	165	54	by	by	ADP
acarelar-2670	165	55	way	way	NOUN
acarelar-2670	165	56	of	of	ADP
acarelar-2670	165	57	interest	interest	NOUN
acarelar-2670	165	58	upon	upon	SCONJ
acarelar-2670	165	59	money	money	NOUN
acarelar-2670	165	60	borrowed	borrow	VERB
acarelar-2670	165	61	and	and	CCONJ
acarelar-2670	165	62	interest	interest	NOUN
acarelar-2670	165	63	payable	payable	ADJ
acarelar-2670	165	64	on	on	ADP
acarelar-2670	165	65	capital	capital	NOUN
acarelar-2670	165	66	employed	employ	VERB
acarelar-2670	165	67	or	or	CCONJ
acarelar-2670	165	68	interest	interest	NOUN
acarelar-2670	165	69	on	on	ADP
acarelar-2670	165	70	any	any	DET
acarelar-2670	165	71	inter	inter	ADJ
acarelar-2670	165	72	-	-	ADJ
acarelar-2670	165	73	company	company	ADJ
acarelar-2670	165	74	loans	loan	NOUN
acarelar-2670	165	75	obtained	obtain	VERB
acarelar-2670	165	76	under	under	ADP
acarelar-2670	165	77	terms	term	NOUN
acarelar-2670	165	78	prevailing	prevail	VERB
acarelar-2670	165	79	in	in	ADP
acarelar-2670	165	80	the	the	DET
acarelar-2670	165	81	open	open	ADJ
acarelar-2670	165	82	market	market	NOUN
acarelar-2670	165	83	that	that	PRON
acarelar-2670	165	84	is	be	AUX
acarelar-2670	165	85	in	in	ADP
acarelar-2670	165	86	london	london	PROPN
acarelar-2670	165	87	interbank	interbank	NOUN
acarelar-2670	165	88	offer	offer	NOUN
acarelar-2670	165	89	rate	rate	NOUN
acarelar-2670	165	90	by	by	ADP
acarelar-2670	165	91	companies	company	NOUN
acarelar-2670	165	92	that	that	PRON
acarelar-2670	165	93	engage	engage	VERB
acarelar-2670	165	94	in	in	ADP
acarelar-2670	165	95	crude	crude	ADJ
acarelar-2670	165	96	oil	oil	NOUN
acarelar-2670	165	97	production	production	NOUN
acarelar-2670	165	98	operations	operation	NOUN
acarelar-2670	165	99	.	.	PUNCT
acarelar-2670	166	1	expenses	expense	NOUN
acarelar-2670	166	2	incurred	incur	VERB
acarelar-2670	166	3	for	for	ADP
acarelar-2670	166	4	repair	repair	NOUN
acarelar-2670	166	5	of	of	ADP
acarelar-2670	166	6	premises	premise	NOUN
acarelar-2670	166	7	,	,	PUNCT
acarelar-2670	166	8	plant	plant	NOUN
acarelar-2670	166	9	machinery	machinery	NOUN
acarelar-2670	166	10	or	or	CCONJ
acarelar-2670	166	11	fixture	fixture	NOUN
acarelar-2670	166	12	employed	employ	VERB
acarelar-2670	166	13	for	for	ADP
acarelar-2670	166	14	the	the	DET
acarelar-2670	166	15	purpose	purpose	NOUN
acarelar-2670	166	16	of	of	ADP
acarelar-2670	166	17	petroleum	petroleum	NOUN
acarelar-2670	166	18	operations	operation	NOUN
acarelar-2670	166	19	or	or	CCONJ
acarelar-2670	166	20	renewal	renewal	NOUN
acarelar-2670	166	21	,	,	PUNCT
acarelar-2670	166	22	repair	repair	NOUN
acarelar-2670	166	23	or	or	CCONJ
acarelar-2670	166	24	alteration	alteration	NOUN
acarelar-2670	166	25	of	of	ADP
acarelar-2670	166	26	any	any	DET
acarelar-2670	166	27	implement	implement	NOUN
acarelar-2670	166	28	,	,	PUNCT
acarelar-2670	166	29	utensils	utensil	NOUN
acarelar-2670	166	30	or	or	CCONJ
acarelar-2670	166	31	articles	article	NOUN
acarelar-2670	166	32	so	so	ADV
acarelar-2670	166	33	employed	employ	VERB
acarelar-2670	166	34	.	.	PUNCT
acarelar-2670	167	1	debts	debt	NOUN
acarelar-2670	167	2	directly	directly	ADV
acarelar-2670	167	3	incurred	incur	VERB
acarelar-2670	167	4	and	and	CCONJ
acarelar-2670	167	5	proved	prove	VERB
acarelar-2670	167	6	to	to	ADP
acarelar-2670	167	7	the	the	DET
acarelar-2670	167	8	satisfaction	satisfaction	NOUN
acarelar-2670	167	9	on	on	ADP
acarelar-2670	167	10	the	the	DET
acarelar-2670	167	11	board	board	NOUN
acarelar-2670	167	12	,	,	PUNCT
acarelar-2670	167	13	however	however	ADV
acarelar-2670	167	14	there	there	PRON
acarelar-2670	167	15	is	be	VERB
acarelar-2670	167	16	a	a	DET
acarelar-2670	167	17	proviso.76	proviso.76	PROPN
acarelar-2670	167	18	in	in	ADP
acarelar-2670	167	19	shell	shell	ADJ
acarelar-2670	167	20	petroleum	petroleum	NOUN
acarelar-2670	167	21	development	development	NOUN
acarelar-2670	167	22	company	company	PROPN
acarelar-2670	167	23	of	of	ADP
acarelar-2670	167	24	nigeria	nigeria	PROPN
acarelar-2670	167	25	ltd	ltd	PROPN
acarelar-2670	168	1	v	v	PROPN
acarelar-2670	168	2	fbir,77	fbir,77	NOUN
acarelar-2670	168	3	spdc	spdc	PROPN
acarelar-2670	168	4	submitted	submit	VERB
acarelar-2670	168	5	its	its	PRON
acarelar-2670	168	6	returns	return	NOUN
acarelar-2670	168	7	for	for	ADP
acarelar-2670	168	8	the	the	DET
acarelar-2670	168	9	period	period	NOUN
acarelar-2670	168	10	1st	1st	NOUN
acarelar-2670	168	11	january	january	PROPN
acarelar-2670	168	12	to	to	ADP
acarelar-2670	168	13	31st	31st	NOUN
acarelar-2670	168	14	december	december	PROPN
acarelar-2670	168	15	1993	1993	NUM
acarelar-2670	168	16	to	to	ADP
acarelar-2670	168	17	the	the	DET
acarelar-2670	168	18	federal	federal	PROPN
acarelar-2670	168	19	board	board	PROPN
acarelar-2670	168	20	of	of	ADP
acarelar-2670	168	21	inland	inland	ADJ
acarelar-2670	168	22	revenue	revenue	NOUN
acarelar-2670	168	23	,	,	PUNCT
acarelar-2670	168	24	showing	show	VERB
acarelar-2670	168	25	the	the	DET
acarelar-2670	168	26	tax	tax	NOUN
acarelar-2670	168	27	liability	liability	NOUN
acarelar-2670	168	28	which	which	PRON
acarelar-2670	168	29	the	the	DET
acarelar-2670	168	30	company	company	NOUN
acarelar-2670	168	31	was	be	AUX
acarelar-2670	168	32	payable	payable	ADJ
acarelar-2670	168	33	to	to	ADP
acarelar-2670	168	34	it	it	PRON
acarelar-2670	168	35	.	.	PUNCT
acarelar-2670	169	1	fbir	fbir	PROPN
acarelar-2670	169	2	disallowed	disallow	VERB
acarelar-2670	169	3	four	four	NUM
acarelar-2670	169	4	expenses	expense	NOUN
acarelar-2670	169	5	claimed	claim	VERB
acarelar-2670	169	6	as	as	ADP
acarelar-2670	169	7	deductible	deductible	ADJ
acarelar-2670	169	8	items	item	NOUN
acarelar-2670	169	9	in	in	ADP
acarelar-2670	169	10	the	the	DET
acarelar-2670	169	11	returns	return	NOUN
acarelar-2670	169	12	filed	file	VERB
acarelar-2670	169	13	by	by	ADP
acarelar-2670	169	14	spdc	spdc	PROPN
acarelar-2670	169	15	on	on	ADP
acarelar-2670	169	16	the	the	DET
acarelar-2670	169	17	ground	ground	NOUN
acarelar-2670	169	18	that	that	SCONJ
acarelar-2670	169	19	such	such	ADJ
acarelar-2670	169	20	expenses	expense	NOUN
acarelar-2670	169	21	were	be	AUX
acarelar-2670	169	22	not	not	PART
acarelar-2670	169	23	deductible	deductible	ADJ
acarelar-2670	169	24	in	in	ADP
acarelar-2670	169	25	computing	compute	VERB
acarelar-2670	169	26	chargeable	chargeable	ADJ
acarelar-2670	169	27	tax	tax	NOUN
acarelar-2670	169	28	.	.	PUNCT
acarelar-2670	170	1	the	the	DET
acarelar-2670	170	2	four	four	NUM
acarelar-2670	170	3	items	item	NOUN
acarelar-2670	170	4	were	be	AUX
acarelar-2670	170	5	;	;	PUNCT
acarelar-2670	170	6	a.	a.	NOUN
acarelar-2670	170	7	exchange	exchange	NOUN
acarelar-2670	170	8	losses	loss	NOUN
acarelar-2670	170	9	on	on	ADP
acarelar-2670	170	10	payment	payment	NOUN
acarelar-2670	170	11	of	of	ADP
acarelar-2670	170	12	petroleum	petroleum	NOUN
acarelar-2670	170	13	profits	profit	NOUN
acarelar-2670	170	14	tax	tax	PROPN
acarelar-2670	170	15	b.	b.	PROPN
acarelar-2670	170	16	central	central	PROPN
acarelar-2670	170	17	bank	bank	PROPN
acarelar-2670	170	18	commission	commission	PROPN
acarelar-2670	170	19	for	for	ADP
acarelar-2670	170	20	payment	payment	NOUN
acarelar-2670	170	21	of	of	ADP
acarelar-2670	170	22	petroleum	petroleum	NOUN
acarelar-2670	170	23	profit	profit	NOUN
acarelar-2670	170	24	tax	tax	NOUN
acarelar-2670	170	25	c.	c.	PROPN
acarelar-2670	170	26	scholarship	scholarship	NOUN
acarelar-2670	170	27	expenses	expense	NOUN
acarelar-2670	170	28	and	and	CCONJ
acarelar-2670	170	29	d.	d.	NOUN
acarelar-2670	170	30	gifts	gift	NOUN
acarelar-2670	170	31	and	and	CCONJ
acarelar-2670	170	32	donation	donation	NOUN
acarelar-2670	170	33	shell	shell	NOUN
acarelar-2670	170	34	,	,	PUNCT
acarelar-2670	170	35	however	however	ADV
acarelar-2670	170	36	,	,	PUNCT
acarelar-2670	170	37	at	at	ADP
acarelar-2670	170	38	the	the	DET
acarelar-2670	170	39	hearing	hearing	NOUN
acarelar-2670	170	40	abandoned	abandon	VERB
acarelar-2670	170	41	the	the	DET
acarelar-2670	170	42	fourth	fourth	ADJ
acarelar-2670	170	43	item	item	NOUN
acarelar-2670	170	44	on	on	ADP
acarelar-2670	170	45	gifts	gift	NOUN
acarelar-2670	170	46	and	and	CCONJ
acarelar-2670	170	47	donations	donation	NOUN
acarelar-2670	170	48	.	.	PUNCT
acarelar-2670	171	1	the	the	DET
acarelar-2670	171	2	appeal	appeal	NOUN
acarelar-2670	171	3	was	be	AUX
acarelar-2670	171	4	dismissed	dismiss	VERB
acarelar-2670	171	5	by	by	ADP
acarelar-2670	171	6	the	the	DET
acarelar-2670	171	7	body	body	NOUN
acarelar-2670	171	8	of	of	ADP
acarelar-2670	171	9	appeal	appeal	NOUN
acarelar-2670	171	10	commissioners	commissioner	NOUN
acarelar-2670	171	11	and	and	CCONJ
acarelar-2670	171	12	on	on	ADP
acarelar-2670	171	13	further	further	ADJ
acarelar-2670	171	14	appeal	appeal	NOUN
acarelar-2670	171	15	to	to	ADP
acarelar-2670	171	16	the	the	DET
acarelar-2670	171	17	federal	federal	ADJ
acarelar-2670	171	18	high	high	ADJ
acarelar-2670	171	19	court	court	NOUN
acarelar-2670	171	20	,	,	PUNCT
acarelar-2670	171	21	the	the	DET
acarelar-2670	171	22	appeal	appeal	NOUN
acarelar-2670	171	23	was	be	AUX
acarelar-2670	171	24	allowed	allow	VERB
acarelar-2670	171	25	with	with	ADP
acarelar-2670	171	26	respect	respect	NOUN
acarelar-2670	171	27	to	to	AUX
acarelar-2670	171	28	exchange	exchange	VERB
acarelar-2670	171	29	losses	loss	NOUN
acarelar-2670	171	30	on	on	ADP
acarelar-2670	171	31	payment	payment	NOUN
acarelar-2670	171	32	of	of	ADP
acarelar-2670	171	33	petroleum	petroleum	NOUN
acarelar-2670	171	34	profits	profit	NOUN
acarelar-2670	171	35	tax	tax	NOUN
acarelar-2670	171	36	and	and	CCONJ
acarelar-2670	171	37	central	central	ADJ
acarelar-2670	171	38	bank	bank	PROPN
acarelar-2670	171	39	commission	commission	PROPN
acarelar-2670	171	40	.	.	PUNCT
acarelar-2670	172	1	both	both	DET
acarelar-2670	172	2	parties	party	NOUN
acarelar-2670	172	3	appealed	appeal	VERB
acarelar-2670	172	4	to	to	ADP
acarelar-2670	172	5	the	the	DET
acarelar-2670	172	6	court	court	NOUN
acarelar-2670	172	7	of	of	ADP
acarelar-2670	172	8	appeal	appeal	NOUN
acarelar-2670	172	9	which	which	PRON
acarelar-2670	172	10	dismissed	dismiss	VERB
acarelar-2670	172	11	shell	shell	NOUN
acarelar-2670	172	12	’s	’s	PART
acarelar-2670	172	13	appeal	appeal	NOUN
acarelar-2670	172	14	and	and	CCONJ
acarelar-2670	172	15	allowed	allow	VERB
acarelar-2670	172	16	the	the	DET
acarelar-2670	172	17	appeal	appeal	NOUN
acarelar-2670	172	18	by	by	ADP
acarelar-2670	172	19	fbir	fbir	PROPN
acarelar-2670	172	20	.	.	PUNCT
acarelar-2670	173	1	at	at	ADP
acarelar-2670	173	2	the	the	DET
acarelar-2670	173	3	supreme	supreme	PROPN
acarelar-2670	173	4	court	court	PROPN
acarelar-2670	173	5	,	,	PUNCT
acarelar-2670	173	6	the	the	DET
acarelar-2670	173	7	appeal	appeal	NOUN
acarelar-2670	173	8	of	of	ADP
acarelar-2670	173	9	shell	shell	ADJ
acarelar-2670	173	10	company	company	NOUN
acarelar-2670	173	11	was	be	AUX
acarelar-2670	173	12	allowed	allow	VERB
acarelar-2670	173	13	.	.	PUNCT
acarelar-2670	174	1	the	the	DET
acarelar-2670	174	2	apex	apex	PROPN
acarelar-2670	174	3	court	court	PROPN
acarelar-2670	174	4	held	hold	VERB
acarelar-2670	174	5	that	that	SCONJ
acarelar-2670	174	6	exchange	exchange	NOUN
acarelar-2670	174	7	losses	loss	NOUN
acarelar-2670	174	8	are	be	AUX
acarelar-2670	174	9	incidental	incidental	ADJ
acarelar-2670	174	10	for	for	ADP
acarelar-2670	174	11	shell	shell	NOUN
acarelar-2670	174	12	to	to	PART
acarelar-2670	174	13	pay	pay	VERB
acarelar-2670	174	14	debt	debt	NOUN
acarelar-2670	174	15	for	for	ADP
acarelar-2670	174	16	the	the	DET
acarelar-2670	174	17	purpose	purpose	NOUN
acarelar-2670	174	18	of	of	ADP
acarelar-2670	174	19	petroleum	petroleum	NOUN
acarelar-2670	174	20	operations	operation	NOUN
acarelar-2670	174	21	which	which	PRON
acarelar-2670	174	22	could	could	AUX
acarelar-2670	174	23	not	not	PART
acarelar-2670	174	24	have	have	AUX
acarelar-2670	174	25	been	be	AUX
acarelar-2670	174	26	incurred	incur	VERB
acarelar-2670	174	27	but	but	CCONJ
acarelar-2670	174	28	for	for	ADP
acarelar-2670	174	29	the	the	DET
acarelar-2670	174	30	agreement	agreement	NOUN
acarelar-2670	174	31	between	between	ADP
acarelar-2670	174	32	shell	shell	NOUN
acarelar-2670	174	33	and	and	CCONJ
acarelar-2670	174	34	federal	federal	ADJ
acarelar-2670	174	35	government	government	NOUN
acarelar-2670	174	36	.	.	PUNCT
acarelar-2670	175	1	another	another	DET
acarelar-2670	175	2	reasoning	reasoning	NOUN
acarelar-2670	175	3	of	of	ADP
acarelar-2670	175	4	the	the	DET
acarelar-2670	175	5	court	court	NOUN
acarelar-2670	175	6	is	be	AUX
acarelar-2670	175	7	that	that	SCONJ
acarelar-2670	175	8	the	the	DET
acarelar-2670	175	9	payment	payment	NOUN
acarelar-2670	175	10	of	of	ADP
acarelar-2670	175	11	bank	bank	NOUN
acarelar-2670	175	12	charges	charge	NOUN
acarelar-2670	175	13	was	be	AUX
acarelar-2670	175	14	on	on	ADP
acarelar-2670	175	15	the	the	DET
acarelar-2670	175	16	directive	directive	NOUN
acarelar-2670	175	17	and	and	CCONJ
acarelar-2670	175	18	further	far	ADV
acarelar-2670	175	19	the	the	DET
acarelar-2670	175	20	creation	creation	NOUN
acarelar-2670	175	21	of	of	ADP
acarelar-2670	175	22	scholarship	scholarship	NOUN
acarelar-2670	175	23	expenses	expense	NOUN
acarelar-2670	175	24	was	be	AUX
acarelar-2670	175	25	a	a	DET
acarelar-2670	175	26	statutory	statutory	ADJ
acarelar-2670	175	27	obligation	obligation	NOUN
acarelar-2670	175	28	to	to	PART
acarelar-2670	175	29	be	be	AUX
acarelar-2670	175	30	observed	observe	VERB
acarelar-2670	175	31	by	by	ADP
acarelar-2670	175	32	shell	shell	NOUN
acarelar-2670	175	33	and	and	CCONJ
acarelar-2670	175	34	was	be	AUX
acarelar-2670	175	35	therefore	therefore	ADV
acarelar-2670	175	36	incidental	incidental	ADJ
acarelar-2670	175	37	and	and	CCONJ
acarelar-2670	175	38	deductible	deductible	ADJ
acarelar-2670	175	39	.	.	PUNCT
acarelar-2670	176	1	by	by	ADP
acarelar-2670	176	2	the	the	DET
acarelar-2670	176	3	decision	decision	NOUN
acarelar-2670	176	4	,	,	PUNCT
acarelar-2670	176	5	the	the	DET
acarelar-2670	176	6	apex	apex	PROPN
acarelar-2670	176	7	court	court	PROPN
acarelar-2670	176	8	exhibited	exhibit	VERB
acarelar-2670	176	9	with	with	ADP
acarelar-2670	176	10	respect	respect	NOUN
acarelar-2670	176	11	lack	lack	NOUN
acarelar-2670	176	12	of	of	ADP
acarelar-2670	176	13	understanding	understanding	NOUN
acarelar-2670	176	14	of	of	ADP
acarelar-2670	176	15	the	the	DET
acarelar-2670	176	16	sui	sui	PROPN
acarelar-2670	176	17	generis	generis	NOUN
acarelar-2670	176	18	nature	nature	NOUN
acarelar-2670	176	19	of	of	ADP
acarelar-2670	176	20	tax	tax	NOUN
acarelar-2670	176	21	statutes	statute	NOUN
acarelar-2670	176	22	.	.	PUNCT
acarelar-2670	177	1	the	the	DET
acarelar-2670	177	2	court	court	NOUN
acarelar-2670	177	3	followed	follow	VERB
acarelar-2670	177	4	and	and	CCONJ
acarelar-2670	177	5	relied	rely	VERB
acarelar-2670	177	6	on	on	ADP
acarelar-2670	177	7	the	the	DET
acarelar-2670	177	8	administrative	administrative	ADJ
acarelar-2670	177	9	directive	directive	NOUN
acarelar-2670	177	10	of	of	ADP
acarelar-2670	177	11	a	a	DET
acarelar-2670	177	12	government	government	NOUN
acarelar-2670	177	13	agency	agency	NOUN
acarelar-2670	177	14	which	which	PRON
acarelar-2670	177	15	the	the	DET
acarelar-2670	177	16	court	court	NOUN
acarelar-2670	177	17	likened	liken	VERB
acarelar-2670	177	18	to	to	ADP
acarelar-2670	177	19	a	a	DET
acarelar-2670	177	20	debt	debt	NOUN
acarelar-2670	177	21	to	to	ADP
acarelar-2670	177	22	that	that	DET
acarelar-2670	177	23	agency	agency	NOUN
acarelar-2670	177	24	under	under	ADP
acarelar-2670	177	25	the	the	DET
acarelar-2670	177	26	provisions	provision	NOUN
acarelar-2670	177	27	of	of	ADP
acarelar-2670	177	28	the	the	DET
acarelar-2670	177	29	act78	act78	PROPN
acarelar-2670	177	30	despite	despite	SCONJ
acarelar-2670	177	31	the	the	DET
acarelar-2670	177	32	dictum	dictum	NOUN
acarelar-2670	177	33	of	of	ADP
acarelar-2670	177	34	belgore	belgore	NOUN
acarelar-2670	177	35	cj	cj	PROPN
acarelar-2670	177	36	in	in	ADP
acarelar-2670	177	37	gulf	gulf	PROPN
acarelar-2670	177	38	oil	oil	NOUN
acarelar-2670	177	39	company	company	NOUN
acarelar-2670	177	40	of	of	ADP
acarelar-2670	177	41	nigeria	nigeria	PROPN
acarelar-2670	177	42	ltd	ltd	PROPN
acarelar-2670	177	43	v	v	ADP
acarelar-2670	177	44	fbir,79	fbir,79	PROPN
acarelar-2670	177	45	which	which	PRON
acarelar-2670	177	46	highlighted	highlight	VERB
acarelar-2670	177	47	a	a	DET
acarelar-2670	177	48	long	long	ADJ
acarelar-2670	177	49	line	line	NOUN
acarelar-2670	177	50	of	of	ADP
acarelar-2670	177	51	decision	decision	NOUN
acarelar-2670	177	52	on	on	ADP
acarelar-2670	177	53	the	the	DET
acarelar-2670	177	54	same	same	ADJ
acarelar-2670	177	55	interpretation	interpretation	NOUN
acarelar-2670	177	56	,	,	PUNCT
acarelar-2670	177	57	thus	thus	ADV
acarelar-2670	177	58	;	;	PUNCT
acarelar-2670	177	59	…	…	PUNCT
acarelar-2670	177	60	i	i	PRON
acarelar-2670	177	61	have	have	VERB
acarelar-2670	177	62	no	no	DET
acarelar-2670	177	63	doubt	doubt	NOUN
acarelar-2670	177	64	in	in	ADP
acarelar-2670	177	65	my	my	PRON
acarelar-2670	177	66	mind	mind	NOUN
acarelar-2670	177	67	as	as	ADP
acarelar-2670	177	68	to	to	ADP
acarelar-2670	177	69	the	the	DET
acarelar-2670	177	70	meaning	meaning	NOUN
acarelar-2670	177	71	of	of	ADP
acarelar-2670	177	72	the	the	DET
acarelar-2670	177	73	subsection	subsection	NOUN
acarelar-2670	177	74	.	.	PUNCT
acarelar-2670	178	1	it	it	PRON
acarelar-2670	178	2	may	may	AUX
acarelar-2670	178	3	be	be	AUX
acarelar-2670	178	4	unique	unique	ADJ
acarelar-2670	178	5	or	or	CCONJ
acarelar-2670	178	6	general	general	ADJ
acarelar-2670	178	7	in	in	ADP
acarelar-2670	178	8	taxation	taxation	NOUN
acarelar-2670	178	9	legislation	legislation	NOUN
acarelar-2670	178	10	but	but	CCONJ
acarelar-2670	178	11	it	it	PRON
acarelar-2670	178	12	is	be	AUX
acarelar-2670	178	13	clear	clear	ADJ
acarelar-2670	178	14	,	,	PUNCT
acarelar-2670	178	15	meaningful	meaningful	ADJ
acarelar-2670	178	16	and	and	CCONJ
acarelar-2670	178	17	unambiguous	unambiguous	ADJ
acarelar-2670	178	18	.	.	PUNCT
acarelar-2670	179	1	under	under	ADP
acarelar-2670	179	2	the	the	DET
acarelar-2670	179	3	provision	provision	NOUN
acarelar-2670	179	4	deduction	deduction	NOUN
acarelar-2670	179	5	allowed	allow	VERB
acarelar-2670	179	6	in	in	ADP
acarelar-2670	179	7	the	the	DET
acarelar-2670	179	8	harrod	harrod	NOUN
acarelar-2670	179	9	(	(	PUNCT
acarelar-2670	179	10	buenos	buenos	PROPN
acarelar-2670	179	11	aires	aires	PROPN
acarelar-2670	179	12	)	)	PUNCT
acarelar-2670	179	13	case	case	NOUN
acarelar-2670	179	14	(	(	PUNCT
acarelar-2670	179	15	ie	ie	X
acarelar-2670	179	16	harrods	harrods	PROPN
acarelar-2670	179	17	(	(	PUNCT
acarelar-2670	179	18	buenos	buenos	PROPN
acarelar-2670	179	19	aires	aires	PROPN
acarelar-2670	179	20	)	)	PUNCT
acarelar-2670	179	21	ltd	ltd	PROPN
acarelar-2670	179	22	v	v	ADP
acarelar-2670	179	23	taylor	taylor	PROPN
acarelar-2670	179	24	-	-	PUNCT
acarelar-2670	179	25	gooby	gooby	PROPN
acarelar-2670	179	26	(	(	PUNCT
acarelar-2670	179	27	h.m	h.m	NOUN
acarelar-2670	179	28	inspector	inspector	NOUN
acarelar-2670	179	29	of	of	ADP
acarelar-2670	179	30	taxes	taxis	NOUN
acarelar-2670	179	31	)	)	PUNCT
acarelar-2670	179	32	(	(	PUNCT
acarelar-2670	179	33	1961	1961	NUM
acarelar-2670	179	34	-	-	SYM
acarelar-2670	179	35	64	64	NUM
acarelar-2670	179	36	)	)	PUNCT
acarelar-2670	179	37	41tc	41tc	NOUN
acarelar-2670	179	38	50	50	NUM
acarelar-2670	179	39	will	will	AUX
acarelar-2670	179	40	not	not	PART
acarelar-2670	179	41	be	be	AUX
acarelar-2670	179	42	allowed	allow	VERB
acarelar-2670	179	43	supposing	suppose	VERB
acarelar-2670	179	44	one	one	NUM
acarelar-2670	179	45	chooses	choose	NOUN
acarelar-2670	179	46	or	or	CCONJ
acarelar-2670	179	47	one	one	NUM
acarelar-2670	179	48	is	be	AUX
acarelar-2670	179	49	asked	ask	VERB
acarelar-2670	179	50	to	to	PART
acarelar-2670	179	51	post	post	VERB
acarelar-2670	179	52	one	one	NUM
acarelar-2670	179	53	’s	’s	PART
acarelar-2670	179	54	tax	tax	NOUN
acarelar-2670	179	55	assessment	assessment	NOUN
acarelar-2670	179	56	to	to	ADP
acarelar-2670	179	57	the	the	DET
acarelar-2670	179	58	tax	tax	NOUN
acarelar-2670	179	59	authority	authority	NOUN
acarelar-2670	179	60	the	the	DET
acarelar-2670	179	61	expenses	expense	NOUN
acarelar-2670	179	62	of	of	ADP
acarelar-2670	179	63	postage	postage	NOUN
acarelar-2670	179	64	village	village	NOUN
acarelar-2670	179	65	to	to	ADP
acarelar-2670	179	66	a	a	DET
acarelar-2670	179	67	government	government	NOUN
acarelar-2670	179	68	treasury	treasury	NOUN
acarelar-2670	179	69	in	in	ADP
acarelar-2670	179	70	order	order	NOUN
acarelar-2670	179	71	to	to	PART
acarelar-2670	179	72	pay	pay	VERB
acarelar-2670	179	73	one	one	NUM
acarelar-2670	179	74	’s	’s	PART
acarelar-2670	179	75	tax	tax	NOUN
acarelar-2670	179	76	,	,	PUNCT
acarelar-2670	179	77	such	such	ADJ
acarelar-2670	179	78	expenses	expense	NOUN
acarelar-2670	179	79	incurred	incur	VERB
acarelar-2670	179	80	by	by	ADP
acarelar-2670	179	81	travelling	travel	VERB
acarelar-2670	179	82	would	would	AUX
acarelar-2670	179	83	not	not	PART
acarelar-2670	179	84	be	be	AUX
acarelar-2670	179	85	allowed	allow	VERB
acarelar-2670	179	86	under	under	ADP
acarelar-2670	179	87	subsection	subsection	NOUN
acarelar-2670	179	88	(	(	PUNCT
acarelar-2670	179	89	i	i	NOUN
acarelar-2670	179	90	)	)	PUNCT
acarelar-2670	179	91	(	(	PUNCT
acarelar-2670	179	92	f	f	X
acarelar-2670	179	93	)	)	PUNCT
acarelar-2670	179	94	of	of	ADP
acarelar-2670	179	95	section	section	NOUN
acarelar-2670	179	96	11	11	NUM
acarelar-2670	179	97	…	…	PUNCT
acarelar-2670	179	98	the	the	DET
acarelar-2670	179	99	court	court	NOUN
acarelar-2670	179	100	in	in	ADP
acarelar-2670	179	101	constructing	construct	VERB
acarelar-2670	179	102	the	the	DET
acarelar-2670	179	103	provisions	provision	NOUN
acarelar-2670	179	104	of	of	ADP
acarelar-2670	179	105	the	the	DET
acarelar-2670	179	106	petroleum	petroleum	NOUN
acarelar-2670	179	107	profit	profit	NOUN
acarelar-2670	179	108	tax	tax	NOUN
acarelar-2670	179	109	act	act	NOUN
acarelar-2670	179	110	refused	refuse	VERB
acarelar-2670	179	111	to	to	PART
acarelar-2670	179	112	apply	apply	VERB
acarelar-2670	179	113	a	a	DET
acarelar-2670	179	114	literal	literal	ADJ
acarelar-2670	179	115	rule	rule	NOUN
acarelar-2670	179	116	of	of	ADP
acarelar-2670	179	117	interpretation	interpretation	NOUN
acarelar-2670	179	118	given	give	VERB
acarelar-2670	179	119	to	to	ADP
acarelar-2670	179	120	a	a	DET
acarelar-2670	179	121	revenue	revenue	NOUN
acarelar-2670	179	122	statute	statute	NOUN
acarelar-2670	179	123	,	,	PUNCT
acarelar-2670	179	124	that	that	ADV
acarelar-2670	179	125	is	is	ADV
acarelar-2670	179	126	,	,	PUNCT
acarelar-2670	179	127	applying	apply	VERB
acarelar-2670	179	128	the	the	DET
acarelar-2670	179	129	ordinary	ordinary	ADJ
acarelar-2670	179	130	meaning	meaning	NOUN
acarelar-2670	179	131	of	of	ADP
acarelar-2670	179	132	the	the	DET
acarelar-2670	179	133	phrase	phrase	NOUN
acarelar-2670	179	134	“	"	PUNCT
acarelar-2670	179	135	petroleum	petroleum	NOUN
acarelar-2670	179	136	operations	operation	NOUN
acarelar-2670	179	137	but	but	CCONJ
acarelar-2670	179	138	resorted	resort	VERB
acarelar-2670	179	139	to	to	ADP
acarelar-2670	179	140	an	an	DET
acarelar-2670	179	141	interpretation	interpretation	NOUN
acarelar-2670	179	142	anchored	anchor	VERB
acarelar-2670	179	143	on	on	ADP
acarelar-2670	179	144	the	the	DET
acarelar-2670	179	145	principle	principle	NOUN
acarelar-2670	179	146	of	of	ADP
acarelar-2670	179	147	equity.80	equity.80	PROPN
acarelar-2670	179	148	in	in	ADP
acarelar-2670	179	149	partigton	partigton	PROPN
acarelar-2670	179	150	v	v	PROPN
acarelar-2670	179	151	ag,81	ag,81	PROPN
acarelar-2670	179	152	lord	lord	PROPN
acarelar-2670	179	153	cain	cain	PROPN
acarelar-2670	179	154	,	,	PUNCT
acarelar-2670	179	155	stated	state	VERB
acarelar-2670	179	156	inter	inter	ADJ
acarelar-2670	179	157	alia	alia	NOUN
acarelar-2670	179	158	;	;	PUNCT
acarelar-2670	179	159	…	…	PUNCT
acarelar-2670	179	160	in	in	ADP
acarelar-2670	179	161	other	other	ADJ
acarelar-2670	179	162	words	word	NOUN
acarelar-2670	179	163	,	,	PUNCT
acarelar-2670	179	164	if	if	SCONJ
acarelar-2670	179	165	there	there	PRON
acarelar-2670	179	166	be	be	VERB
acarelar-2670	179	167	admissible	admissible	ADJ
acarelar-2670	179	168	,	,	PUNCT
acarelar-2670	179	169	in	in	ADP
acarelar-2670	179	170	any	any	DET
acarelar-2670	179	171	statute	statute	NOUN
acarelar-2670	179	172	,	,	PUNCT
acarelar-2670	179	173	what	what	PRON
acarelar-2670	179	174	is	be	AUX
acarelar-2670	179	175	called	call	VERB
acarelar-2670	179	176	an	an	DET
acarelar-2670	179	177	equitable	equitable	ADJ
acarelar-2670	179	178	construction	construction	NOUN
acarelar-2670	179	179	such	such	DET
acarelar-2670	179	180	a	a	DET
acarelar-2670	179	181	construction	construction	NOUN
acarelar-2670	179	182	is	be	AUX
acarelar-2670	179	183	not	not	PART
acarelar-2670	179	184	admissible	admissible	ADJ
acarelar-2670	179	185	in	in	ADP
acarelar-2670	179	186	a	a	DET
acarelar-2670	179	187	taxing	tax	VERB
acarelar-2670	179	188	statute	statute	NOUN
acarelar-2670	179	189	,	,	PUNCT
acarelar-2670	179	190	where	where	SCONJ
acarelar-2670	179	191	you	you	PRON
acarelar-2670	179	192	can	can	AUX
acarelar-2670	179	193	simply	simply	ADV
acarelar-2670	179	194	adhere	adhere	VERB
acarelar-2670	179	195	to	to	ADP
acarelar-2670	179	196	the	the	DET
acarelar-2670	179	197	words	word	NOUN
acarelar-2670	179	198	of	of	ADP
acarelar-2670	179	199	the	the	DET
acarelar-2670	179	200	statute	statute	NOUN
acarelar-2670	179	201	.	.	PUNCT
acarelar-2670	180	1	again	again	ADV
acarelar-2670	180	2	,	,	PUNCT
acarelar-2670	180	3	the	the	DET
acarelar-2670	180	4	decision	decision	NOUN
acarelar-2670	180	5	did	do	AUX
acarelar-2670	180	6	not	not	PART
acarelar-2670	180	7	appreciate	appreciate	VERB
acarelar-2670	180	8	the	the	DET
acarelar-2670	180	9	rule	rule	NOUN
acarelar-2670	180	10	that	that	SCONJ
acarelar-2670	180	11	judicial	judicial	ADJ
acarelar-2670	180	12	reasoning	reasoning	NOUN
acarelar-2670	180	13	has	have	AUX
acarelar-2670	180	14	always	always	ADV
acarelar-2670	180	15	leaned	lean	VERB
acarelar-2670	180	16	on	on	ADP
acarelar-2670	180	17	the	the	DET
acarelar-2670	180	18	side	side	NOUN
acarelar-2670	180	19	of	of	ADP
acarelar-2670	180	20	calculating	calculate	VERB
acarelar-2670	180	21	tax	tax	NOUN
acarelar-2670	180	22	liability	liability	NOUN
acarelar-2670	180	23	in	in	ADP
acarelar-2670	180	24	the	the	DET
acarelar-2670	180	25	currency	currency	NOUN
acarelar-2670	180	26	of	of	ADP
acarelar-2670	180	27	the	the	DET
acarelar-2670	180	28	country	country	NOUN
acarelar-2670	180	29	of	of	ADP
acarelar-2670	180	30	assessment	assessment	NOUN
acarelar-2670	180	31	as	as	SCONJ
acarelar-2670	180	32	established	establish	VERB
acarelar-2670	180	33	in	in	ADP
acarelar-2670	180	34	payne	payne	PROPN
acarelar-2670	180	35	v	v	ADP
acarelar-2670	180	36	the	the	DET
acarelar-2670	180	37	deputy	deputy	NOUN
acarelar-2670	180	38	commissioner	commissioner	NOUN
acarelar-2670	180	39	of	of	ADP
acarelar-2670	180	40	taxation.82	taxation.82	NOUN
acarelar-2670	180	41	by	by	ADP
acarelar-2670	180	42	the	the	DET
acarelar-2670	180	43	decision	decision	NOUN
acarelar-2670	180	44	and	and	CCONJ
acarelar-2670	180	45	later	later	ADV
acarelar-2670	180	46	statutory	statutory	ADJ
acarelar-2670	180	47	provision83	provision83	NOUN
acarelar-2670	180	48	the	the	DET
acarelar-2670	180	49	nigerian	nigerian	ADJ
acarelar-2670	180	50	national	national	ADJ
acarelar-2670	180	51	currency	currency	NOUN
acarelar-2670	180	52	was	be	AUX
acarelar-2670	180	53	sacrificed	sacrifice	VERB
acarelar-2670	180	54	at	at	ADP
acarelar-2670	180	55	the	the	DET
acarelar-2670	180	56	altar	altar	NOUN
acarelar-2670	180	57	of	of	ADP
acarelar-2670	180	58	convenience	convenience	NOUN
acarelar-2670	180	59	notwithstanding	notwithstanding	SCONJ
acarelar-2670	180	60	that	that	SCONJ
acarelar-2670	180	61	a	a	DET
acarelar-2670	180	62	country	country	NOUN
acarelar-2670	180	63	’s	’s	PART
acarelar-2670	180	64	currency	currency	NOUN
acarelar-2670	180	65	is	be	AUX
acarelar-2670	180	66	an	an	DET
acarelar-2670	180	67	index	index	NOUN
acarelar-2670	180	68	of	of	ADP
acarelar-2670	180	69	its	its	PRON
acarelar-2670	180	70	sovereignty	sovereignty	NOUN
acarelar-2670	180	71	.	.	PUNCT
acarelar-2670	181	1	75	75	NUM
acarelar-2670	181	2	ibid	ibid	NOUN
acarelar-2670	181	3	,	,	PUNCT
acarelar-2670	181	4	s.10(1	s.10(1	ADJ
acarelar-2670	181	5	)	)	PUNCT
acarelar-2670	181	6	76	76	NUM
acarelar-2670	181	7	the	the	DET
acarelar-2670	181	8	deductions	deduction	NOUN
acarelar-2670	181	9	shall	shall	AUX
acarelar-2670	181	10	not	not	PART
acarelar-2670	181	11	exceed	exceed	VERB
acarelar-2670	181	12	that	that	DET
acarelar-2670	181	13	portion	portion	NOUN
acarelar-2670	181	14	of	of	ADP
acarelar-2670	181	15	the	the	DET
acarelar-2670	181	16	debt	debt	NOUN
acarelar-2670	181	17	which	which	PRON
acarelar-2670	181	18	is	be	AUX
acarelar-2670	181	19	proved	prove	VERB
acarelar-2670	181	20	to	to	PART
acarelar-2670	181	21	have	have	AUX
acarelar-2670	181	22	become	become	VERB
acarelar-2670	181	23	doubtful	doubtful	ADJ
acarelar-2670	181	24	during	during	ADP
acarelar-2670	181	25	the	the	DET
acarelar-2670	181	26	period	period	NOUN
acarelar-2670	181	27	.	.	PUNCT
acarelar-2670	182	1	again	again	ADV
acarelar-2670	182	2	,	,	PUNCT
acarelar-2670	182	3	amount	amount	NOUN
acarelar-2670	182	4	deducted	deduct	VERB
acarelar-2670	182	5	previously	previously	ADV
acarelar-2670	182	6	in	in	ADP
acarelar-2670	182	7	respect	respect	NOUN
acarelar-2670	182	8	of	of	ADP
acarelar-2670	182	9	bad	bad	ADJ
acarelar-2670	182	10	or	or	CCONJ
acarelar-2670	182	11	doubtful	doubtful	ADJ
acarelar-2670	182	12	debts	debt	NOUN
acarelar-2670	182	13	shall	shall	AUX
acarelar-2670	182	14	for	for	ADP
acarelar-2670	182	15	the	the	DET
acarelar-2670	182	16	purposes	purpose	NOUN
acarelar-2670	182	17	of	of	ADP
acarelar-2670	182	18	subsection	subsection	NOUN
acarelar-2670	182	19	(	(	PUNCT
acarelar-2670	182	20	1	1	NUM
acarelar-2670	182	21	)	)	PUNCT
acarelar-2670	182	22	(	(	PUNCT
acarelar-2670	182	23	c	c	X
acarelar-2670	182	24	)	)	PUNCT
acarelar-2670	182	25	of	of	ADP
acarelar-2670	182	26	section	section	NOUN
acarelar-2670	182	27	a	a	PRON
acarelar-2670	182	28	be	be	AUX
acarelar-2670	182	29	treated	treat	VERB
acarelar-2670	182	30	as	as	ADP
acarelar-2670	182	31	income	income	NOUN
acarelar-2670	182	32	77	77	NUM
acarelar-2670	182	33	(	(	PUNCT
acarelar-2670	182	34	1996	1996	NUM
acarelar-2670	182	35	)	)	PUNCT
acarelar-2670	182	36	8	8	NUM
acarelar-2670	182	37	nwlr	nwlr	NOUN
acarelar-2670	182	38	(	(	PUNCT
acarelar-2670	182	39	pt.466	pt.466	PROPN
acarelar-2670	182	40	)	)	PUNCT
acarelar-2670	182	41	256	256	NUM
acarelar-2670	182	42	78	78	NUM
acarelar-2670	182	43	ibid	ibid	NOUN
acarelar-2670	182	44	,	,	PUNCT
acarelar-2670	182	45	s.41	s.41	PROPN
acarelar-2670	182	46	79	79	NUM
acarelar-2670	182	47	suit	suit	NOUN
acarelar-2670	182	48	no	no	DET
acarelar-2670	182	49	fhe	fhe	PROPN
acarelar-2670	182	50	/	/	SYM
acarelar-2670	182	51	l/3a/83(unreported	l/3a/83(unreporte	VERB
acarelar-2670	182	52	)	)	PUNCT
acarelar-2670	182	53	judgment	judgment	NOUN
acarelar-2670	182	54	delivered	deliver	VERB
acarelar-2670	182	55	on	on	ADP
acarelar-2670	182	56	30th	30th	ADJ
acarelar-2670	182	57	january	january	PROPN
acarelar-2670	182	58	1985	1985	NUM
acarelar-2670	182	59	80	80	NUM
acarelar-2670	182	60	cape	cape	NOUN
acarelar-2670	182	61	brandy	brandy	NOUN
acarelar-2670	182	62	syndicate	syndicate	NOUN
acarelar-2670	182	63	v	v	ADP
acarelar-2670	182	64	irc	irc	PROPN
acarelar-2670	182	65	(	(	PUNCT
acarelar-2670	182	66	1921	1921	NUM
acarelar-2670	182	67	)	)	PUNCT
acarelar-2670	182	68	12	12	NUM
acarelar-2670	182	69	tc	tc	NUM
acarelar-2670	182	70	358	358	NUM
acarelar-2670	182	71	,	,	PUNCT
acarelar-2670	182	72	which	which	PRON
acarelar-2670	182	73	stated	state	VERB
acarelar-2670	182	74	that	that	SCONJ
acarelar-2670	182	75	one	one	PRON
acarelar-2670	182	76	has	have	VERB
acarelar-2670	182	77	to	to	PART
acarelar-2670	182	78	look	look	VERB
acarelar-2670	182	79	merely	merely	ADV
acarelar-2670	182	80	at	at	ADP
acarelar-2670	182	81	which	which	PRON
acarelar-2670	182	82	is	be	AUX
acarelar-2670	182	83	clearly	clearly	ADV
acarelar-2670	182	84	state	state	NOUN
acarelar-2670	182	85	.	.	PUNCT
acarelar-2670	183	1	there	there	PRON
acarelar-2670	183	2	is	be	VERB
acarelar-2670	183	3	no	no	DET
acarelar-2670	183	4	room	room	NOUN
acarelar-2670	183	5	for	for	ADP
acarelar-2670	183	6	adopting	adopt	VERB
acarelar-2670	183	7	principle	principle	NOUN
acarelar-2670	183	8	of	of	ADP
acarelar-2670	183	9	equity	equity	NOUN
acarelar-2670	183	10	.	.	PUNCT
acarelar-2670	184	1	there	there	PRON
acarelar-2670	184	2	is	be	VERB
acarelar-2670	184	3	no	no	DET
acarelar-2670	184	4	presumption	presumption	NOUN
acarelar-2670	184	5	and	and	CCONJ
acarelar-2670	184	6	noting	noting	NOUN
acarelar-2670	184	7	is	be	AUX
acarelar-2670	184	8	to	to	PART
acarelar-2670	184	9	be	be	AUX
acarelar-2670	184	10	read	read	VERB
acarelar-2670	184	11	in	in	ADP
acarelar-2670	184	12	,	,	PUNCT
acarelar-2670	184	13	implied	imply	VERB
acarelar-2670	184	14	but	but	CCONJ
acarelar-2670	184	15	a	a	DET
acarelar-2670	184	16	fair	fair	ADJ
acarelar-2670	184	17	consideration	consideration	NOUN
acarelar-2670	184	18	of	of	ADP
acarelar-2670	184	19	the	the	DET
acarelar-2670	184	20	language	language	NOUN
acarelar-2670	184	21	used	use	VERB
acarelar-2670	184	22	.	.	PUNCT
acarelar-2670	185	1	81	81	NUM
acarelar-2670	185	2	(	(	PUNCT
acarelar-2670	185	3	1869	1869	NUM
acarelar-2670	185	4	)	)	PUNCT
acarelar-2670	185	5	lr	lr	VERB
acarelar-2670	185	6	4hl100	4hl100	NUM
acarelar-2670	185	7	82	82	NUM
acarelar-2670	185	8	(	(	PUNCT
acarelar-2670	185	9	1936	1936	NUM
acarelar-2670	185	10	)	)	PUNCT
acarelar-2670	185	11	2	2	NUM
acarelar-2670	186	1	all	all	PRON
acarelar-2670	187	1	er	er	INTJ
acarelar-2670	187	2	793	793	NUM
acarelar-2670	187	3	83	83	NUM
acarelar-2670	187	4	ppta	ppta	NOUN
acarelar-2670	187	5	,	,	PUNCT
acarelar-2670	187	6	lfn,2004	lfn,2004	NOUN
acarelar-2670	187	7	,	,	PUNCT
acarelar-2670	187	8	s.40(1	s.40(1	ADJ
acarelar-2670	187	9	)	)	PUNCT
acarelar-2670	187	10	(	(	PUNCT
acarelar-2670	187	11	2	2	X
acarelar-2670	187	12	)	)	PUNCT
acarelar-2670	187	13	african	african	ADJ
acarelar-2670	187	14	customary	customary	ADJ
acarelar-2670	187	15	and	and	CCONJ
acarelar-2670	187	16	religious	religious	ADJ
acarelar-2670	187	17	law	law	NOUN
acarelar-2670	187	18	review	review	NOUN
acarelar-2670	187	19	(	(	PUNCT
acarelar-2670	187	20	acarelar	acarelar	ADJ
acarelar-2670	187	21	)	)	PUNCT
acarelar-2670	187	22	3	3	NUM
acarelar-2670	187	23	(	(	PUNCT
acarelar-2670	187	24	2022	2022	NUM
acarelar-2670	187	25	)	)	PUNCT
acarelar-2670	187	26	78	78	NUM
acarelar-2670	188	1	|	|	ADV
acarelar-2670	188	2	p	p	X
acarelar-2670	188	3	a	a	DET
acarelar-2670	188	4	g	g	NOUN
acarelar-2670	188	5	e	e	NOUN
acarelar-2670	188	6	10	10	NUM
acarelar-2670	188	7	.	.	PUNCT
acarelar-2670	189	1	deductions	deduction	NOUN
acarelar-2670	189	2	not	not	PART
acarelar-2670	189	3	allowed	allow	VERB
acarelar-2670	189	4	the	the	DET
acarelar-2670	189	5	act84	act84	NOUN
acarelar-2670	189	6	provides	provide	VERB
acarelar-2670	189	7	that	that	SCONJ
acarelar-2670	189	8	no	no	DET
acarelar-2670	189	9	company	company	NOUN
acarelar-2670	189	10	shall	shall	AUX
acarelar-2670	189	11	be	be	AUX
acarelar-2670	189	12	allowed	allow	VERB
acarelar-2670	189	13	to	to	PART
acarelar-2670	189	14	deduct	deduct	VERB
acarelar-2670	189	15	disbursements	disbursement	NOUN
acarelar-2670	189	16	or	or	CCONJ
acarelar-2670	189	17	expense	expense	NOUN
acarelar-2670	189	18	not	not	PART
acarelar-2670	189	19	being	be	AUX
acarelar-2670	189	20	money	money	NOUN
acarelar-2670	189	21	wholly	wholly	ADV
acarelar-2670	189	22	and	and	CCONJ
acarelar-2670	189	23	exclusively	exclusively	ADV
acarelar-2670	189	24	laid	lay	VERB
acarelar-2670	189	25	without	without	ADP
acarelar-2670	189	26	or	or	CCONJ
acarelar-2670	189	27	expended	expend	VERB
acarelar-2670	189	28	or	or	CCONJ
acarelar-2670	189	29	any	any	DET
acarelar-2670	189	30	liability	liability	NOUN
acarelar-2670	189	31	not	not	PART
acarelar-2670	189	32	being	be	AUX
acarelar-2670	189	33	a	a	DET
acarelar-2670	189	34	liability	liability	NOUN
acarelar-2670	189	35	wholly	wholly	ADV
acarelar-2670	189	36	or	or	CCONJ
acarelar-2670	189	37	exclusively	exclusively	ADV
acarelar-2670	189	38	incurred	incur	VERB
acarelar-2670	189	39	for	for	ADP
acarelar-2670	189	40	the	the	DET
acarelar-2670	189	41	purpose	purpose	NOUN
acarelar-2670	189	42	of	of	ADP
acarelar-2670	189	43	those	those	DET
acarelar-2670	189	44	operations	operation	NOUN
acarelar-2670	189	45	,	,	PUNCT
acarelar-2670	189	46	capital	capital	NOUN
acarelar-2670	189	47	withdraw	withdraw	VERB
acarelar-2670	189	48	or	or	CCONJ
acarelar-2670	189	49	sum	sum	AUX
acarelar-2670	189	50	employed	employ	VERB
acarelar-2670	189	51	or	or	CCONJ
acarelar-2670	189	52	intended	intend	VERB
acarelar-2670	189	53	to	to	PART
acarelar-2670	189	54	be	be	AUX
acarelar-2670	189	55	employed	employ	VERB
acarelar-2670	189	56	as	as	ADP
acarelar-2670	189	57	such	such	ADJ
acarelar-2670	189	58	in	in	ADP
acarelar-2670	189	59	improvement	improvement	NOUN
acarelar-2670	189	60	distinct	distinct	ADJ
acarelar-2670	189	61	from	from	ADP
acarelar-2670	189	62	repairs	repair	NOUN
acarelar-2670	189	63	will	will	AUX
acarelar-2670	189	64	be	be	AUX
acarelar-2670	189	65	disallowed	disallow	VERB
acarelar-2670	189	66	.	.	PUNCT
acarelar-2670	190	1	an	an	DET
acarelar-2670	190	2	amount	amount	NOUN
acarelar-2670	190	3	incurred	incur	VERB
acarelar-2670	190	4	in	in	ADP
acarelar-2670	190	5	respect	respect	NOUN
acarelar-2670	190	6	of	of	ADP
acarelar-2670	190	7	any	any	DET
acarelar-2670	190	8	income	income	NOUN
acarelar-2670	190	9	tax	tax	NOUN
acarelar-2670	190	10	,	,	PUNCT
acarelar-2670	190	11	profit	profit	NOUN
acarelar-2670	190	12	tax	tax	NOUN
acarelar-2670	190	13	or	or	CCONJ
acarelar-2670	190	14	other	other	ADJ
acarelar-2670	190	15	similar	similar	ADJ
acarelar-2670	190	16	tax	tax	NOUN
acarelar-2670	190	17	whether	whether	SCONJ
acarelar-2670	190	18	charged	charge	VERB
acarelar-2670	190	19	within	within	ADP
acarelar-2670	190	20	nigeria	nigeria	PROPN
acarelar-2670	190	21	or	or	CCONJ
acarelar-2670	190	22	elsewhere	elsewhere	ADV
acarelar-2670	190	23	.	.	PUNCT
acarelar-2670	191	1	11	11	X
acarelar-2670	191	2	.	.	PUNCT
acarelar-2670	192	1	allowances	allowance	NOUN
acarelar-2670	192	2	under	under	ADP
acarelar-2670	192	3	petroleum	petroleum	NOUN
acarelar-2670	192	4	profit	profit	NOUN
acarelar-2670	192	5	tax	tax	NOUN
acarelar-2670	192	6	capital	capital	NOUN
acarelar-2670	192	7	allowance	allowance	NOUN
acarelar-2670	192	8	allowances	allowance	NOUN
acarelar-2670	192	9	accrued	accrue	VERB
acarelar-2670	192	10	to	to	ADP
acarelar-2670	192	11	companies	company	NOUN
acarelar-2670	192	12	engaged	engage	VERB
acarelar-2670	192	13	in	in	ADP
acarelar-2670	192	14	petroleum	petroleum	NOUN
acarelar-2670	192	15	operation	operation	NOUN
acarelar-2670	192	16	.	.	PUNCT
acarelar-2670	193	1	acquisition	acquisition	NOUN
acarelar-2670	193	2	of	of	ADP
acarelar-2670	193	3	right	right	ADV
acarelar-2670	193	4	in	in	ADP
acarelar-2670	193	5	or	or	CCONJ
acarelar-2670	193	6	over	over	ADP
acarelar-2670	193	7	petroleum	petroleum	NOUN
acarelar-2670	193	8	deposits	deposit	NOUN
acarelar-2670	193	9	searching	search	VERB
acarelar-2670	193	10	for	for	ADP
acarelar-2670	193	11	and	and	CCONJ
acarelar-2670	193	12	discovery	discovery	NOUN
acarelar-2670	193	13	and	and	CCONJ
acarelar-2670	193	14	testing	testing	NOUN
acarelar-2670	193	15	of	of	ADP
acarelar-2670	193	16	petroleum	petroleum	NOUN
acarelar-2670	193	17	deposits	deposit	NOUN
acarelar-2670	193	18	and	and	CCONJ
acarelar-2670	193	19	winning	win	VERB
acarelar-2670	193	20	access	access	NOUN
acarelar-2670	193	21	to	to	ADP
acarelar-2670	193	22	it	it	PRON
acarelar-2670	193	23	of	of	ADP
acarelar-2670	193	24	the	the	DET
acarelar-2670	193	25	construction	construction	NOUN
acarelar-2670	193	26	for	for	ADP
acarelar-2670	193	27	any	any	DET
acarelar-2670	193	28	work	work	NOUN
acarelar-2670	193	29	or	or	CCONJ
acarelar-2670	193	30	building	building	NOUN
acarelar-2670	193	31	s	s	PART
acarelar-2670	193	32	which	which	PRON
acarelar-2670	193	33	are	be	AUX
acarelar-2670	193	34	likely	likely	ADJ
acarelar-2670	193	35	to	to	PART
acarelar-2670	193	36	be	be	AUX
acarelar-2670	193	37	of	of	ADP
acarelar-2670	193	38	little	little	ADJ
acarelar-2670	193	39	or	or	CCONJ
acarelar-2670	193	40	no	no	PRON
acarelar-2670	193	41	value	value	NOUN
acarelar-2670	193	42	when	when	SCONJ
acarelar-2670	193	43	the	the	DET
acarelar-2670	193	44	petroleum	petroleum	NOUN
acarelar-2670	193	45	operations	operation	NOUN
acarelar-2670	193	46	for	for	ADP
acarelar-2670	193	47	which	which	PRON
acarelar-2670	193	48	they	they	PRON
acarelar-2670	193	49	were	be	AUX
acarelar-2670	193	50	constructed	construct	VERB
acarelar-2670	193	51	ceased	cease	VERB
acarelar-2670	193	52	to	to	PART
acarelar-2670	193	53	be	be	AUX
acarelar-2670	193	54	carried	carry	VERB
acarelar-2670	193	55	on	on	ADP
acarelar-2670	193	56	.	.	PUNCT
acarelar-2670	194	1	the	the	DET
acarelar-2670	194	2	items	item	NOUN
acarelar-2670	194	3	that	that	PRON
acarelar-2670	194	4	qualify	qualify	VERB
acarelar-2670	194	5	as	as	ADP
acarelar-2670	194	6	capital	capital	NOUN
acarelar-2670	194	7	allowance	allowance	NOUN
acarelar-2670	194	8	are	be	AUX
acarelar-2670	194	9	qualifying	qualify	VERB
acarelar-2670	194	10	plant	plant	NOUN
acarelar-2670	194	11	expenditure	expenditure	NOUN
acarelar-2670	194	12	building	building	NOUN
acarelar-2670	194	13	expenditure	expenditure	NOUN
acarelar-2670	194	14	and	and	CCONJ
acarelar-2670	194	15	qualifying	qualify	VERB
acarelar-2670	194	16	drilling	drilling	NOUN
acarelar-2670	194	17	expenditure.85	expenditure.85	PROPN
acarelar-2670	194	18	the	the	DET
acarelar-2670	194	19	capital	capital	NOUN
acarelar-2670	194	20	allowance	allowance	NOUN
acarelar-2670	194	21	is	be	AUX
acarelar-2670	194	22	claimed	claim	VERB
acarelar-2670	194	23	within	within	ADP
acarelar-2670	194	24	five	five	NUM
acarelar-2670	194	25	years	year	NOUN
acarelar-2670	194	26	;	;	PUNCT
acarelar-2670	194	27	20	20	NUM
acarelar-2670	194	28	percent	percent	NOUN
acarelar-2670	194	29	the	the	DET
acarelar-2670	194	30	first	first	ADJ
acarelar-2670	194	31	years	year	NOUN
acarelar-2670	194	32	,	,	PUNCT
acarelar-2670	194	33	20	20	NUM
acarelar-2670	194	34	percent	percent	NOUN
acarelar-2670	194	35	,	,	PUNCT
acarelar-2670	194	36	2nd	2nd	ADJ
acarelar-2670	194	37	,	,	PUNCT
acarelar-2670	194	38	20	20	NUM
acarelar-2670	194	39	percent	percent	NOUN
acarelar-2670	194	40	,	,	PUNCT
acarelar-2670	194	41	20	20	NUM
acarelar-2670	194	42	percent	percent	NOUN
acarelar-2670	194	43	and	and	CCONJ
acarelar-2670	194	44	19	19	NUM
acarelar-2670	194	45	percent	percent	NOUN
acarelar-2670	194	46	in	in	ADP
acarelar-2670	194	47	the	the	DET
acarelar-2670	194	48	fifth	fifth	ADJ
acarelar-2670	194	49	year	year	NOUN
acarelar-2670	194	50	.	.	PUNCT
acarelar-2670	195	1	petroleum	petroleum	NOUN
acarelar-2670	195	2	investment	investment	NOUN
acarelar-2670	195	3	allowance	allowance	NOUN
acarelar-2670	195	4	(	(	PUNCT
acarelar-2670	195	5	pia	pia	PROPN
acarelar-2670	195	6	)	)	PUNCT
acarelar-2670	195	7	this	this	PRON
acarelar-2670	195	8	is	be	AUX
acarelar-2670	195	9	grated	grate	VERB
acarelar-2670	195	10	in	in	ADP
acarelar-2670	195	11	the	the	DET
acarelar-2670	195	12	first	first	ADJ
acarelar-2670	195	13	years	year	NOUN
acarelar-2670	195	14	as	as	ADP
acarelar-2670	195	15	a	a	DET
acarelar-2670	195	16	qualifying	qualify	VERB
acarelar-2670	195	17	capital	capital	NOUN
acarelar-2670	195	18	expenditure	expenditure	NOUN
acarelar-2670	195	19	incurred	incur	VERB
acarelar-2670	195	20	during	during	ADP
acarelar-2670	195	21	petroleum	petroleum	NOUN
acarelar-2670	195	22	operations	operation	NOUN
acarelar-2670	195	23	.	.	PUNCT
acarelar-2670	196	1	in	in	ADP
acarelar-2670	196	2	the	the	DET
acarelar-2670	196	3	calculation	calculation	NOUN
acarelar-2670	196	4	of	of	ADP
acarelar-2670	196	5	pia	pia	PROPN
acarelar-2670	196	6	,	,	PUNCT
acarelar-2670	196	7	onshore	onshore	ADJ
acarelar-2670	196	8	operations	operation	NOUN
acarelar-2670	196	9	is	be	AUX
acarelar-2670	196	10	5percent	5percent	PROPN
acarelar-2670	196	11	,	,	PUNCT
acarelar-2670	196	12	offshore	offshore	ADV
acarelar-2670	196	13	up	up	ADP
acarelar-2670	196	14	to	to	ADP
acarelar-2670	196	15	and	and	CCONJ
acarelar-2670	196	16	including	include	VERB
acarelar-2670	196	17	100	100	NUM
acarelar-2670	196	18	meters	meter	NOUN
acarelar-2670	196	19	above	above	ADP
acarelar-2670	196	20	continental	continental	ADJ
acarelar-2670	196	21	shelves	shelf	NOUN
acarelar-2670	196	22	is	be	AUX
acarelar-2670	196	23	10	10	NUM
acarelar-2670	196	24	percent	percent	NOUN
acarelar-2670	196	25	,	,	PUNCT
acarelar-2670	196	26	offshore	offshore	ADJ
acarelar-2670	196	27	operations	operation	NOUN
acarelar-2670	196	28	between	between	ADP
acarelar-2670	196	29	100	100	NUM
acarelar-2670	196	30	-	-	SYM
acarelar-2670	196	31	200	200	NUM
acarelar-2670	196	32	meters	meter	NOUN
acarelar-2670	196	33	is	be	AUX
acarelar-2670	196	34	15	15	NUM
acarelar-2670	196	35	percent	percent	NOUN
acarelar-2670	196	36	and	and	CCONJ
acarelar-2670	196	37	offshore	offshore	ADJ
acarelar-2670	196	38	operations	operation	NOUN
acarelar-2670	196	39	beyond	beyond	ADP
acarelar-2670	196	40	200	200	NUM
acarelar-2670	196	41	meters	meter	NOUN
acarelar-2670	196	42	is	be	AUX
acarelar-2670	196	43	20	20	NUM
acarelar-2670	196	44	percent.86	percent.86	NOUN
acarelar-2670	196	45	there	there	PRON
acarelar-2670	196	46	is	be	VERB
acarelar-2670	196	47	annual	annual	ADJ
acarelar-2670	196	48	allowance	allowance	NOUN
acarelar-2670	196	49	and	and	CCONJ
acarelar-2670	196	50	balancing	balance	VERB
acarelar-2670	196	51	allowance	allowance	NOUN
acarelar-2670	196	52	just	just	ADV
acarelar-2670	196	53	like	like	ADP
acarelar-2670	196	54	capital	capital	NOUN
acarelar-2670	196	55	allowance	allowance	NOUN
acarelar-2670	196	56	,	,	PUNCT
acarelar-2670	196	57	the	the	DET
acarelar-2670	196	58	rate	rate	NOUN
acarelar-2670	196	59	is	be	AUX
acarelar-2670	196	60	at	at	ADP
acarelar-2670	196	61	20	20	NUM
acarelar-2670	196	62	percent	percent	NOUN
acarelar-2670	196	63	for	for	ADP
acarelar-2670	196	64	the	the	DET
acarelar-2670	196	65	first	first	ADJ
acarelar-2670	196	66	four	four	NUM
acarelar-2670	196	67	years	year	NOUN
acarelar-2670	196	68	and	and	CCONJ
acarelar-2670	196	69	the	the	DET
acarelar-2670	196	70	fifth	fifth	ADJ
acarelar-2670	196	71	year	year	NOUN
acarelar-2670	196	72	is	be	AUX
acarelar-2670	196	73	19	19	NUM
acarelar-2670	196	74	percent	percent	NOUN
acarelar-2670	196	75	.	.	PUNCT
acarelar-2670	197	1	the	the	DET
acarelar-2670	197	2	balancing	balance	VERB
acarelar-2670	197	3	allowance	allowance	NOUN
acarelar-2670	197	4	occurs	occur	VERB
acarelar-2670	197	5	when	when	SCONJ
acarelar-2670	197	6	the	the	DET
acarelar-2670	197	7	sales	sale	NOUN
acarelar-2670	197	8	proceeds	proceed	NOUN
acarelar-2670	197	9	of	of	ADP
acarelar-2670	197	10	the	the	DET
acarelar-2670	197	11	assets	asset	NOUN
acarelar-2670	197	12	used	use	VERB
acarelar-2670	197	13	in	in	ADP
acarelar-2670	197	14	petroleum	petroleum	NOUN
acarelar-2670	197	15	operations	operation	NOUN
acarelar-2670	197	16	is	be	AUX
acarelar-2670	197	17	less	less	ADJ
acarelar-2670	197	18	than	than	SCONJ
acarelar-2670	197	19	the	the	DET
acarelar-2670	197	20	tax	tax	NOUN
acarelar-2670	197	21	was	be	AUX
acarelar-2670	197	22	written	write	VERB
acarelar-2670	197	23	down	down	ADP
acarelar-2670	197	24	the	the	DET
acarelar-2670	197	25	value	value	NOUN
acarelar-2670	197	26	of	of	ADP
acarelar-2670	197	27	the	the	DET
acarelar-2670	197	28	qualifying	qualify	VERB
acarelar-2670	197	29	capital	capital	NOUN
acarelar-2670	197	30	expenditure	expenditure	NOUN
acarelar-2670	197	31	as	as	ADP
acarelar-2670	197	32	at	at	ADP
acarelar-2670	197	33	the	the	DET
acarelar-2670	197	34	time	time	NOUN
acarelar-2670	197	35	of	of	ADP
acarelar-2670	197	36	disposal	disposal	NOUN
acarelar-2670	197	37	.	.	PUNCT
acarelar-2670	198	1	the	the	DET
acarelar-2670	198	2	proviso	proviso	NOUN
acarelar-2670	198	3	is	be	AUX
acarelar-2670	198	4	that	that	SCONJ
acarelar-2670	198	5	the	the	DET
acarelar-2670	198	6	assets	asset	NOUN
acarelar-2670	198	7	must	must	AUX
acarelar-2670	198	8	be	be	AUX
acarelar-2670	198	9	used	use	VERB
acarelar-2670	198	10	for	for	ADP
acarelar-2670	198	11	petroleum	petroleum	NOUN
acarelar-2670	198	12	operations	operation	NOUN
acarelar-2670	198	13	when	when	SCONJ
acarelar-2670	198	14	the	the	DET
acarelar-2670	198	15	qualifying	qualifying	NOUN
acarelar-2670	198	16	expenditure	expenditure	NOUN
acarelar-2670	198	17	was	be	AUX
acarelar-2670	198	18	incurred.87	incurred.87	ADJ
acarelar-2670	198	19	note	note	NOUN
acarelar-2670	198	20	that	that	SCONJ
acarelar-2670	198	21	excess	excess	NOUN
acarelar-2670	198	22	on	on	ADP
acarelar-2670	198	23	the	the	DET
acarelar-2670	198	24	value	value	NOUN
acarelar-2670	198	25	at	at	ADP
acarelar-2670	198	26	the	the	DET
acarelar-2670	198	27	date	date	NOUN
acarelar-2670	198	28	of	of	ADP
acarelar-2670	198	29	disposal	disposal	NOUN
acarelar-2670	198	30	,	,	PUNCT
acarelar-2670	198	31	over	over	ADP
acarelar-2670	198	32	the	the	DET
acarelar-2670	198	33	residue	residue	NOUN
acarelar-2670	198	34	of	of	ADP
acarelar-2670	198	35	the	the	DET
acarelar-2670	198	36	expenditure	expenditure	NOUN
acarelar-2670	198	37	at	at	ADP
acarelar-2670	198	38	that	that	DET
acarelar-2670	198	39	date	date	NOUN
acarelar-2670	198	40	shall	shall	AUX
acarelar-2670	198	41	be	be	AUX
acarelar-2670	198	42	treated	treat	VERB
acarelar-2670	198	43	as	as	ADP
acarelar-2670	198	44	an	an	DET
acarelar-2670	198	45	income	income	NOUN
acarelar-2670	198	46	of	of	ADP
acarelar-2670	198	47	the	the	DET
acarelar-2670	198	48	company	company	NOUN
acarelar-2670	198	49	for	for	ADP
acarelar-2670	198	50	that	that	DET
acarelar-2670	198	51	accounting	accounting	NOUN
acarelar-2670	198	52	period	period	NOUN
acarelar-2670	198	53	and	and	CCONJ
acarelar-2670	198	54	as	as	ADP
acarelar-2670	198	55	such	such	ADJ
acarelar-2670	198	56	taxable.88	taxable.88	NOUN
acarelar-2670	198	57	investment	investment	NOUN
acarelar-2670	198	58	tax	tax	NOUN
acarelar-2670	198	59	allowance	allowance	NOUN
acarelar-2670	198	60	/	/	SYM
acarelar-2670	198	61	tax	tax	NOUN
acarelar-2670	198	62	credit	credit	NOUN
acarelar-2670	198	63	the	the	DET
acarelar-2670	198	64	incentives	incentive	NOUN
acarelar-2670	198	65	are	be	AUX
acarelar-2670	198	66	available	available	ADJ
acarelar-2670	198	67	to	to	ADP
acarelar-2670	198	68	a	a	DET
acarelar-2670	198	69	company	company	NOUN
acarelar-2670	198	70	where	where	SCONJ
acarelar-2670	198	71	a	a	DET
acarelar-2670	198	72	crude	crude	ADJ
acarelar-2670	198	73	oil	oil	NOUN
acarelar-2670	198	74	producing	produce	VERB
acarelar-2670	198	75	company	company	NOUN
acarelar-2670	198	76	executes	execute	VERB
acarelar-2670	198	77	a	a	DET
acarelar-2670	198	78	production	production	NOUN
acarelar-2670	198	79	sharing	sharing	NOUN
acarelar-2670	198	80	contract	contract	NOUN
acarelar-2670	198	81	with	with	ADP
acarelar-2670	198	82	the	the	DET
acarelar-2670	198	83	nigerian	nigerian	ADJ
acarelar-2670	198	84	national	national	ADJ
acarelar-2670	198	85	petroleum	petroleum	NOUN
acarelar-2670	198	86	corporation	corporation	NOUN
acarelar-2670	198	87	.	.	PUNCT
acarelar-2670	199	1	incentives	incentive	NOUN
acarelar-2670	199	2	for	for	ADP
acarelar-2670	199	3	utilization	utilization	NOUN
acarelar-2670	199	4	of	of	ADP
acarelar-2670	199	5	associated	associate	VERB
acarelar-2670	199	6	gas89	gas89	PROPN
acarelar-2670	199	7	the	the	DET
acarelar-2670	199	8	following	follow	VERB
acarelar-2670	199	9	incentives	incentive	NOUN
acarelar-2670	199	10	shall	shall	AUX
acarelar-2670	199	11	apply	apply	VERB
acarelar-2670	199	12	to	to	ADP
acarelar-2670	199	13	a	a	DET
acarelar-2670	199	14	company	company	NOUN
acarelar-2670	199	15	engaged	engage	VERB
acarelar-2670	199	16	in	in	ADP
acarelar-2670	199	17	the	the	DET
acarelar-2670	199	18	utilization	utilization	NOUN
acarelar-2670	199	19	of	of	ADP
acarelar-2670	199	20	associated	associated	ADJ
acarelar-2670	199	21	gas	gas	NOUN
acarelar-2670	199	22	,	,	PUNCT
acarelar-2670	199	23	that	that	PRON
acarelar-2670	199	24	is	be	AUX
acarelar-2670	199	25	investment	investment	NOUN
acarelar-2670	199	26	required	require	VERB
acarelar-2670	199	27	to	to	PART
acarelar-2670	199	28	separate	separate	VERB
acarelar-2670	199	29	crude	crude	ADJ
acarelar-2670	199	30	oil	oil	NOUN
acarelar-2670	199	31	and	and	CCONJ
acarelar-2670	199	32	gas	gas	NOUN
acarelar-2670	199	33	from	from	ADP
acarelar-2670	199	34	the	the	DET
acarelar-2670	199	35	reservoir	reservoir	NOUN
acarelar-2670	199	36	into	into	ADP
acarelar-2670	199	37	usable	usable	ADJ
acarelar-2670	199	38	products	product	NOUN
acarelar-2670	199	39	shall	shall	AUX
acarelar-2670	199	40	be	be	AUX
acarelar-2670	199	41	considered	consider	VERB
acarelar-2670	199	42	as	as	ADP
acarelar-2670	199	43	part	part	NOUN
acarelar-2670	199	44	of	of	ADP
acarelar-2670	199	45	the	the	DET
acarelar-2670	199	46	oil	oil	NOUN
acarelar-2670	199	47	field	field	NOUN
acarelar-2670	199	48	development.90	development.90	NOUN
acarelar-2670	199	49	capital	capital	NOUN
acarelar-2670	199	50	investment	investment	NOUN
acarelar-2670	199	51	on	on	ADP
acarelar-2670	199	52	facilities	facility	NOUN
acarelar-2670	199	53	to	to	PART
acarelar-2670	199	54	deliver	deliver	VERB
acarelar-2670	199	55	associated	associated	ADJ
acarelar-2670	199	56	gas	gas	NOUN
acarelar-2670	199	57	in	in	ADP
acarelar-2670	199	58	usable	usable	ADJ
acarelar-2670	199	59	form	form	NOUN
acarelar-2670	199	60	at	at	ADP
acarelar-2670	199	61	utilization	utilization	NOUN
acarelar-2670	199	62	or	or	CCONJ
acarelar-2670	199	63	designated	designate	VERB
acarelar-2670	199	64	custody	custody	NOUN
acarelar-2670	199	65	transfer	transfer	NOUN
acarelar-2670	199	66	points	point	NOUN
acarelar-2670	199	67	is	be	AUX
acarelar-2670	199	68	treated	treat	VERB
acarelar-2670	199	69	for	for	ADP
acarelar-2670	199	70	tax	tax	NOUN
acarelar-2670	199	71	purposes	purpose	NOUN
acarelar-2670	199	72	as	as	ADP
acarelar-2670	199	73	part	part	NOUN
acarelar-2670	199	74	of	of	ADP
acarelar-2670	199	75	capital	capital	NOUN
acarelar-2670	199	76	investments	investment	NOUN
acarelar-2670	199	77	for	for	ADP
acarelar-2670	199	78	oil	oil	NOUN
acarelar-2670	199	79	development	development	NOUN
acarelar-2670	199	80	.	.	PUNCT
acarelar-2670	200	1	note	note	VERB
acarelar-2670	200	2	that	that	SCONJ
acarelar-2670	200	3	oil	oil	NOUN
acarelar-2670	200	4	industry	industry	NOUN
acarelar-2670	200	5	should	should	AUX
acarelar-2670	200	6	stop	stop	VERB
acarelar-2670	200	7	enjoying	enjoy	VERB
acarelar-2670	200	8	pioneer	pioneer	NOUN
acarelar-2670	200	9	reliefs	relief	NOUN
acarelar-2670	200	10	50	50	NUM
acarelar-2670	200	11	years	year	NOUN
acarelar-2670	200	12	after	after	ADP
acarelar-2670	200	13	investment	investment	NOUN
acarelar-2670	200	14	.	.	PUNCT
acarelar-2670	201	1	this	this	PRON
acarelar-2670	201	2	will	will	AUX
acarelar-2670	201	3	held	hold	VERB
acarelar-2670	201	4	nigerian	nigerian	ADJ
acarelar-2670	201	5	government	government	NOUN
acarelar-2670	201	6	to	to	PART
acarelar-2670	201	7	deal	deal	VERB
acarelar-2670	201	8	with	with	ADP
acarelar-2670	201	9	the	the	DET
acarelar-2670	201	10	excesses	excess	NOUN
acarelar-2670	201	11	in	in	ADP
acarelar-2670	201	12	the	the	DET
acarelar-2670	201	13	sector	sector	NOUN
acarelar-2670	201	14	.	.	PUNCT
acarelar-2670	202	1	12	12	NUM
acarelar-2670	202	2	.	.	PUNCT
acarelar-2670	203	1	chargeable	chargeable	ADJ
acarelar-2670	203	2	tax	tax	NOUN
acarelar-2670	203	3	chargeable	chargeable	ADJ
acarelar-2670	203	4	tax	tax	NOUN
acarelar-2670	203	5	is	be	AUX
acarelar-2670	203	6	the	the	DET
acarelar-2670	203	7	amount	amount	NOUN
acarelar-2670	203	8	of	of	ADP
acarelar-2670	203	9	assessable	assessable	ADJ
acarelar-2670	203	10	tax	tax	NOUN
acarelar-2670	203	11	after	after	SCONJ
acarelar-2670	203	12	the	the	DET
acarelar-2670	203	13	investment	investment	NOUN
acarelar-2670	203	14	tax	tax	NOUN
acarelar-2670	203	15	credit	credit	NOUN
acarelar-2670	203	16	is	be	AUX
acarelar-2670	203	17	deducted	deduct	VERB
acarelar-2670	203	18	.	.	PUNCT
acarelar-2670	204	1	in	in	ADP
acarelar-2670	204	2	computing	compute	VERB
acarelar-2670	204	3	the	the	DET
acarelar-2670	204	4	tax	tax	NOUN
acarelar-2670	204	5	payable	payable	NOUN
acarelar-2670	204	6	,	,	PUNCT
acarelar-2670	204	7	the	the	DET
acarelar-2670	204	8	investment	investment	NOUN
acarelar-2670	204	9	tax	tax	NOUN
acarelar-2670	204	10	credit	credit	NOUN
acarelar-2670	204	11	shall	shall	AUX
acarelar-2670	204	12	be	be	AUX
acarelar-2670	204	13	applicable	applicable	ADJ
acarelar-2670	204	14	in	in	ADP
acarelar-2670	204	15	full	full	ADJ
acarelar-2670	204	16	to	to	ADP
acarelar-2670	204	17	petroleum	petroleum	NOUN
acarelar-2670	204	18	operations	operation	NOUN
acarelar-2670	204	19	in	in	ADP
acarelar-2670	204	20	the	the	DET
acarelar-2670	204	21	contract	contract	NOUN
acarelar-2670	204	22	area	area	NOUN
acarelar-2670	204	23	such	such	ADJ
acarelar-2670	204	24	that	that	SCONJ
acarelar-2670	204	25	the	the	DET
acarelar-2670	204	26	chargeable	chargeable	ADJ
acarelar-2670	204	27	tax	tax	NOUN
acarelar-2670	204	28	is	be	AUX
acarelar-2670	204	29	the	the	DET
acarelar-2670	204	30	amount	amount	NOUN
acarelar-2670	204	31	of	of	ADP
acarelar-2670	204	32	the	the	DET
acarelar-2670	204	33	assessable	assessable	ADJ
acarelar-2670	204	34	tax	tax	NOUN
acarelar-2670	204	35	less	less	ADJ
acarelar-2670	204	36	the	the	DET
acarelar-2670	204	37	investment	investment	NOUN
acarelar-2670	204	38	tax	tax	NOUN
acarelar-2670	204	39	credit	credit	NOUN
acarelar-2670	204	40	which	which	PRON
acarelar-2670	204	41	is	be	AUX
acarelar-2670	204	42	at	at	ADP
acarelar-2670	204	43	the	the	DET
acarelar-2670	204	44	50	50	NUM
acarelar-2670	204	45	percent	percent	NOUN
acarelar-2670	204	46	flat	flat	ADJ
acarelar-2670	204	47	rate	rate	NOUN
acarelar-2670	204	48	.	.	PUNCT
acarelar-2670	205	1	13	13	NUM
acarelar-2670	205	2	.	.	PUNCT
acarelar-2670	205	3	assessment	assessment	NOUN
acarelar-2670	205	4	and	and	CCONJ
acarelar-2670	205	5	collection	collection	NOUN
acarelar-2670	205	6	of	of	ADP
acarelar-2670	205	7	petroleum	petroleum	NOUN
acarelar-2670	205	8	profit	profit	NOUN
acarelar-2670	205	9	tax	tax	NOUN
acarelar-2670	205	10	tax	tax	NOUN
acarelar-2670	205	11	rates	rate	NOUN
acarelar-2670	205	12	the	the	DET
acarelar-2670	205	13	petroleum	petroleum	NOUN
acarelar-2670	205	14	profit	profit	NOUN
acarelar-2670	205	15	tax	tax	NOUN
acarelar-2670	205	16	act91	act91	NOUN
acarelar-2670	205	17	provides	provide	VERB
acarelar-2670	205	18	tax	tax	NOUN
acarelar-2670	205	19	rate	rate	NOUN
acarelar-2670	205	20	in	in	ADP
acarelar-2670	205	21	the	the	DET
acarelar-2670	205	22	petroleum	petroleum	NOUN
acarelar-2670	205	23	industry	industry	NOUN
acarelar-2670	205	24	.	.	PUNCT
acarelar-2670	206	1	the	the	DET
acarelar-2670	206	2	assessable	assessable	ADJ
acarelar-2670	206	3	tax	tax	NOUN
acarelar-2670	206	4	is	be	AUX
acarelar-2670	206	5	levied	levy	VERB
acarelar-2670	206	6	on	on	ADP
acarelar-2670	206	7	the	the	DET
acarelar-2670	206	8	profits	profit	NOUN
acarelar-2670	206	9	of	of	ADP
acarelar-2670	206	10	petroleum	petroleum	NOUN
acarelar-2670	206	11	companies	company	NOUN
acarelar-2670	206	12	at	at	ADP
acarelar-2670	206	13	the	the	DET
acarelar-2670	206	14	rate	rate	NOUN
acarelar-2670	206	15	of	of	ADP
acarelar-2670	206	16	85	85	NUM
acarelar-2670	206	17	%	%	NOUN
acarelar-2670	206	18	for	for	ADP
acarelar-2670	206	19	exported	export	VERB
acarelar-2670	206	20	crude	crude	ADJ
acarelar-2670	206	21	oil	oil	NOUN
acarelar-2670	206	22	,	,	PUNCT
acarelar-2670	206	23	65.75	65.75	NUM
acarelar-2670	206	24	%	%	NOUN
acarelar-2670	206	25	under	under	ADP
acarelar-2670	206	26	the	the	DET
acarelar-2670	206	27	domestic	domestic	ADJ
acarelar-2670	206	28	sale	sale	NOUN
acarelar-2670	206	29	and	and	CCONJ
acarelar-2670	206	30	under	under	ADP
acarelar-2670	206	31	the	the	DET
acarelar-2670	206	32	production	production	NOUN
acarelar-2670	206	33	sharing	sharing	NOUN
acarelar-2670	206	34	contract	contract	NOUN
acarelar-2670	206	35	for	for	ADP
acarelar-2670	206	36	deep	deep	ADJ
acarelar-2670	206	37	offshore	offshore	ADV
acarelar-2670	206	38	.	.	PUNCT
acarelar-2670	207	1	furthermore	furthermore	ADV
acarelar-2670	207	2	,	,	PUNCT
acarelar-2670	207	3	companies	company	NOUN
acarelar-2670	207	4	holding	hold	VERB
acarelar-2670	207	5	oil	oil	NOUN
acarelar-2670	207	6	concession	concession	NOUN
acarelar-2670	207	7	and	and	CCONJ
acarelar-2670	207	8	start	start	VERB
acarelar-2670	207	9	oil	oil	NOUN
acarelar-2670	207	10	production	production	NOUN
acarelar-2670	207	11	on	on	ADP
acarelar-2670	207	12	or	or	CCONJ
acarelar-2670	207	13	after	after	ADP
acarelar-2670	207	14	1st	1st	NOUN
acarelar-2670	207	15	of	of	ADP
acarelar-2670	207	16	april	april	PROPN
acarelar-2670	207	17	1977	1977	NUM
acarelar-2670	207	18	shall	shall	AUX
acarelar-2670	207	19	pay	pay	VERB
acarelar-2670	207	20	at	at	ADP
acarelar-2670	207	21	65.75	65.75	NUM
acarelar-2670	207	22	%	%	NOUN
acarelar-2670	207	23	until	until	SCONJ
acarelar-2670	207	24	their	their	PRON
acarelar-2670	207	25	production	production	NOUN
acarelar-2670	207	26	costs	cost	NOUN
acarelar-2670	207	27	are	be	AUX
acarelar-2670	207	28	fully	fully	ADV
acarelar-2670	207	29	amortized	amortize	VERB
acarelar-2670	207	30	less	less	ADJ
acarelar-2670	207	31	the	the	DET
acarelar-2670	207	32	19	19	NUM
acarelar-2670	207	33	%	%	NOUN
acarelar-2670	207	34	residual	residual	ADJ
acarelar-2670	207	35	book	book	NOUN
acarelar-2670	207	36	retention	retention	NOUN
acarelar-2670	207	37	,	,	PUNCT
acarelar-2670	207	38	when	when	SCONJ
acarelar-2670	207	39	the	the	DET
acarelar-2670	207	40	company	company	NOUN
acarelar-2670	207	41	shall	shall	AUX
acarelar-2670	207	42	be	be	AUX
acarelar-2670	207	43	taxed	tax	VERB
acarelar-2670	207	44	at	at	ADP
acarelar-2670	207	45	the	the	DET
acarelar-2670	207	46	rate	rate	NOUN
acarelar-2670	207	47	of	of	ADP
acarelar-2670	207	48	85%.92	85%.92	NUM
acarelar-2670	207	49	84	84	NUM
acarelar-2670	207	50	ibid	ibid	NOUN
acarelar-2670	207	51	,	,	PUNCT
acarelar-2670	207	52	s.	s.	PROPN
acarelar-2670	207	53	13	13	NUM
acarelar-2670	207	54	(	(	PUNCT
acarelar-2670	207	55	1	1	NUM
acarelar-2670	207	56	)	)	PUNCT
acarelar-2670	207	57	85	85	NUM
acarelar-2670	207	58	ibid	ibid	NOUN
acarelar-2670	207	59	,	,	PUNCT
acarelar-2670	207	60	schedule	schedule	NOUN
acarelar-2670	207	61	;	;	PUNCT
acarelar-2670	207	62	para	para	NOUN
acarelar-2670	207	63	1(1	1(1	NUM
acarelar-2670	207	64	)	)	PUNCT
acarelar-2670	207	65	86	86	NUM
acarelar-2670	207	66	ibid	ibid	NOUN
acarelar-2670	207	67	,	,	PUNCT
acarelar-2670	207	68	second	second	ADJ
acarelar-2670	207	69	schedule	schedule	NOUN
acarelar-2670	207	70	,	,	PUNCT
acarelar-2670	207	71	table	table	NOUN
acarelar-2670	207	72	11	11	NUM
acarelar-2670	207	73	87	87	NUM
acarelar-2670	207	74	ibid	ibid	NOUN
acarelar-2670	207	75	,	,	PUNCT
acarelar-2670	207	76	paragraph	paragraph	NOUN
acarelar-2670	207	77	8	8	NUM
acarelar-2670	207	78	88	88	NUM
acarelar-2670	207	79	ibid	ibid	NOUN
acarelar-2670	207	80	paragraph	paragraph	NOUN
acarelar-2670	207	81	9	9	NUM
acarelar-2670	207	82	89	89	NUM
acarelar-2670	207	83	ibid	ibid	NOUN
acarelar-2670	207	84	,	,	PUNCT
acarelar-2670	207	85	s.11	s.11	X
acarelar-2670	207	86	90	90	NUM
acarelar-2670	207	87	ibid	ibid	NOUN
acarelar-2670	207	88	,	,	PUNCT
acarelar-2670	207	89	s.11	s.11	PUNCT
acarelar-2670	207	90	(	(	PUNCT
acarelar-2670	207	91	1	1	NUM
acarelar-2670	207	92	)	)	PUNCT
acarelar-2670	207	93	(	(	PUNCT
acarelar-2670	207	94	a	a	X
acarelar-2670	207	95	)	)	PUNCT
acarelar-2670	207	96	,	,	PUNCT
acarelar-2670	207	97	22(2)-(5	22(2)-(5	NUM
acarelar-2670	207	98	)	)	PUNCT
acarelar-2670	207	99	91	91	NUM
acarelar-2670	207	100	ibid	ibid	NOUN
acarelar-2670	207	101	,	,	PUNCT
acarelar-2670	207	102	s.21(1	s.21(1	NOUN
acarelar-2670	207	103	)	)	PUNCT
acarelar-2670	207	104	92	92	NUM
acarelar-2670	207	105	ibid	ibid	NOUN
acarelar-2670	207	106	s.21(2	s.21(2	NOUN
acarelar-2670	207	107	)	)	PUNCT
acarelar-2670	207	108	and	and	CCONJ
acarelar-2670	207	109	second	second	ADJ
acarelar-2670	207	110	schedule	schedule	NOUN
acarelar-2670	207	111	,	,	PUNCT
acarelar-2670	207	112	paragraph	paragraph	NOUN
acarelar-2670	207	113	6(2	6(2	NUM
acarelar-2670	207	114	)	)	PUNCT
acarelar-2670	207	115	bielu	bielu	NOUN
acarelar-2670	207	116	:	:	PUNCT
acarelar-2670	207	117	legal	legal	ADJ
acarelar-2670	207	118	framework	framework	NOUN
acarelar-2670	207	119	for	for	ADP
acarelar-2670	207	120	petroleum	petroleum	NOUN
acarelar-2670	207	121	administration	administration	NOUN
acarelar-2670	207	122	and	and	CCONJ
acarelar-2670	207	123	taxation	taxation	NOUN
acarelar-2670	207	124	in	in	ADP
acarelar-2670	207	125	nigeria	nigeria	PROPN
acarelar-2670	207	126	:	:	PUNCT
acarelar-2670	207	127	a	a	DET
acarelar-2670	207	128	legal	legal	ADJ
acarelar-2670	207	129	appraisal	appraisal	NOUN
acarelar-2670	207	130	of	of	ADP
acarelar-2670	207	131	conflicting	conflicting	ADJ
acarelar-2670	207	132	legislations	legislation	NOUN
acarelar-2670	207	133	79	79	NUM
acarelar-2670	208	1	|	|	ADV
acarelar-2670	208	2	p	p	ADP
acarelar-2670	208	3	a	a	DET
acarelar-2670	208	4	g	g	NOUN
acarelar-2670	208	5	e	e	NOUN
acarelar-2670	208	6	assessment	assessment	NOUN
acarelar-2670	208	7	of	of	ADP
acarelar-2670	208	8	tax	tax	NOUN
acarelar-2670	208	9	the	the	DET
acarelar-2670	208	10	assessment	assessment	NOUN
acarelar-2670	208	11	of	of	ADP
acarelar-2670	208	12	the	the	DET
acarelar-2670	208	13	liability	liability	NOUN
acarelar-2670	208	14	of	of	ADP
acarelar-2670	208	15	every	every	DET
acarelar-2670	208	16	company	company	NOUN
acarelar-2670	208	17	for	for	ADP
acarelar-2670	208	18	every	every	DET
acarelar-2670	208	19	accounting	accounting	NOUN
acarelar-2670	208	20	period	period	NOUN
acarelar-2670	208	21	shall	shall	AUX
acarelar-2670	208	22	be	be	AUX
acarelar-2670	208	23	as	as	ADV
acarelar-2670	208	24	soon	soon	ADV
acarelar-2670	208	25	as	as	ADP
acarelar-2670	208	26	due	due	ADJ
acarelar-2670	208	27	or	or	CCONJ
acarelar-2670	208	28	after	after	ADP
acarelar-2670	208	29	the	the	DET
acarelar-2670	208	30	expiration	expiration	NOUN
acarelar-2670	208	31	of	of	ADP
acarelar-2670	208	32	the	the	DET
acarelar-2670	208	33	tithe	tithe	NOUN
acarelar-2670	208	34	allowed	allow	VERB
acarelar-2670	208	35	for	for	ADP
acarelar-2670	208	36	delivery	delivery	NOUN
acarelar-2670	208	37	of	of	ADP
acarelar-2670	208	38	accounts	account	NOUN
acarelar-2670	208	39	and	and	CCONJ
acarelar-2670	208	40	particulars.93	particulars.93	NOUN
acarelar-2670	208	41	where	where	SCONJ
acarelar-2670	208	42	a	a	DET
acarelar-2670	208	43	company	company	NOUN
acarelar-2670	208	44	delivers	deliver	VERB
acarelar-2670	208	45	returns	return	NOUN
acarelar-2670	208	46	,	,	PUNCT
acarelar-2670	208	47	the	the	DET
acarelar-2670	208	48	board	board	NOUN
acarelar-2670	208	49	may	may	AUX
acarelar-2670	208	50	accept	accept	VERB
acarelar-2670	208	51	and	and	CCONJ
acarelar-2670	208	52	make	make	VERB
acarelar-2670	208	53	an	an	DET
acarelar-2670	208	54	assessment	assessment	NOUN
acarelar-2670	208	55	accordingly	accordingly	ADV
acarelar-2670	208	56	or	or	CCONJ
acarelar-2670	208	57	refuse	refuse	VERB
acarelar-2670	208	58	to	to	PART
acarelar-2670	208	59	accept	accept	VERB
acarelar-2670	208	60	the	the	DET
acarelar-2670	208	61	same	same	ADJ
acarelar-2670	208	62	and	and	CCONJ
acarelar-2670	208	63	proceed	proceed	VERB
acarelar-2670	208	64	to	to	PART
acarelar-2670	208	65	estimate	estimate	VERB
acarelar-2670	208	66	the	the	DET
acarelar-2670	208	67	amount	amount	NOUN
acarelar-2670	208	68	of	of	ADP
acarelar-2670	208	69	the	the	DET
acarelar-2670	208	70	tax	tax	NOUN
acarelar-2670	208	71	to	to	PART
acarelar-2670	208	72	be	be	AUX
acarelar-2670	208	73	paid	pay	VERB
acarelar-2670	208	74	based	base	VERB
acarelar-2670	208	75	on	on	ADP
acarelar-2670	208	76	best	good	ADJ
acarelar-2670	208	77	of	of	ADP
acarelar-2670	208	78	its	its	PRON
acarelar-2670	208	79	judgment.94	judgment.94	NOUN
acarelar-2670	208	80	this	this	PRON
acarelar-2670	208	81	is	be	AUX
acarelar-2670	208	82	otherwise	otherwise	ADV
acarelar-2670	208	83	referred	refer	VERB
acarelar-2670	208	84	to	to	ADP
acarelar-2670	208	85	as	as	ADP
acarelar-2670	208	86	original	original	ADJ
acarelar-2670	208	87	assessment	assessment	NOUN
acarelar-2670	208	88	where	where	SCONJ
acarelar-2670	208	89	the	the	DET
acarelar-2670	208	90	board	board	NOUN
acarelar-2670	208	91	will	will	AUX
acarelar-2670	208	92	rely	rely	VERB
acarelar-2670	208	93	on	on	ADP
acarelar-2670	208	94	the	the	DET
acarelar-2670	208	95	returns	return	NOUN
acarelar-2670	208	96	filed	file	VERB
acarelar-2670	208	97	and	and	CCONJ
acarelar-2670	208	98	assess	assess	VERB
acarelar-2670	208	99	the	the	DET
acarelar-2670	208	100	company	company	NOUN
acarelar-2670	208	101	.	.	PUNCT
acarelar-2670	209	1	on	on	ADP
acarelar-2670	209	2	the	the	DET
acarelar-2670	209	3	other	other	ADJ
acarelar-2670	209	4	hand	hand	NOUN
acarelar-2670	209	5	,	,	PUNCT
acarelar-2670	209	6	where	where	SCONJ
acarelar-2670	209	7	the	the	DET
acarelar-2670	209	8	board	board	NOUN
acarelar-2670	209	9	discovers	discover	VERB
acarelar-2670	209	10	that	that	SCONJ
acarelar-2670	209	11	the	the	DET
acarelar-2670	209	12	returns	return	NOUN
acarelar-2670	209	13	are	be	AUX
acarelar-2670	209	14	incorrect	incorrect	ADJ
acarelar-2670	209	15	or	or	CCONJ
acarelar-2670	209	16	incomplete	incomplete	ADJ
acarelar-2670	209	17	,	,	PUNCT
acarelar-2670	209	18	the	the	DET
acarelar-2670	209	19	board	board	NOUN
acarelar-2670	209	20	will	will	AUX
acarelar-2670	209	21	assess	assess	VERB
acarelar-2670	209	22	the	the	DET
acarelar-2670	209	23	company	company	NOUN
acarelar-2670	209	24	based	base	VERB
acarelar-2670	209	25	on	on	ADP
acarelar-2670	209	26	their	their	PRON
acarelar-2670	209	27	estimation	estimation	NOUN
acarelar-2670	209	28	,	,	PUNCT
acarelar-2670	209	29	best	good	ADJ
acarelar-2670	209	30	of	of	ADP
acarelar-2670	209	31	judgment	judgment	NOUN
acarelar-2670	209	32	.	.	PUNCT
acarelar-2670	210	1	again	again	ADV
acarelar-2670	210	2	,	,	PUNCT
acarelar-2670	210	3	the	the	DET
acarelar-2670	210	4	board	board	NOUN
acarelar-2670	210	5	could	could	AUX
acarelar-2670	210	6	come	come	VERB
acarelar-2670	210	7	up	up	ADP
acarelar-2670	210	8	with	with	ADP
acarelar-2670	210	9	an	an	DET
acarelar-2670	210	10	additional	additional	ADJ
acarelar-2670	210	11	assessment	assessment	NOUN
acarelar-2670	210	12	when	when	SCONJ
acarelar-2670	210	13	the	the	DET
acarelar-2670	210	14	board	board	NOUN
acarelar-2670	210	15	discovers	discover	VERB
acarelar-2670	210	16	that	that	SCONJ
acarelar-2670	210	17	the	the	DET
acarelar-2670	210	18	company	company	NOUN
acarelar-2670	210	19	had	have	AUX
acarelar-2670	210	20	been	be	AUX
acarelar-2670	210	21	under	under	ADP
acarelar-2670	210	22	assessed	assess	VERB
acarelar-2670	210	23	or	or	CCONJ
acarelar-2670	210	24	have	have	AUX
acarelar-2670	210	25	not	not	PART
acarelar-2670	210	26	be	be	AUX
acarelar-2670	210	27	assessed	assess	VERB
acarelar-2670	210	28	within	within	ADP
acarelar-2670	210	29	6	6	NUM
acarelar-2670	210	30	years	year	NOUN
acarelar-2670	210	31	after	after	ADP
acarelar-2670	210	32	the	the	DET
acarelar-2670	210	33	expiration	expiration	NOUN
acarelar-2670	210	34	of	of	ADP
acarelar-2670	210	35	that	that	DET
acarelar-2670	210	36	accounting	accounting	NOUN
acarelar-2670	210	37	period	period	NOUN
acarelar-2670	210	38	.	.	PUNCT
acarelar-2670	211	1	in	in	ADP
acarelar-2670	211	2	mobil	mobil	PROPN
acarelar-2670	211	3	oil	oil	PROPN
acarelar-2670	211	4	nigeria	nigeria	PROPN
acarelar-2670	211	5	ltd	ltd	PROPN
acarelar-2670	211	6	v	v	ADP
acarelar-2670	211	7	fbir,95	fbir,95	ADP
acarelar-2670	211	8	the	the	DET
acarelar-2670	211	9	supreme	supreme	PROPN
acarelar-2670	211	10	court	court	PROPN
acarelar-2670	211	11	adopted	adopt	VERB
acarelar-2670	211	12	the	the	DET
acarelar-2670	211	13	interpretation	interpretation	NOUN
acarelar-2670	211	14	of	of	ADP
acarelar-2670	211	15	lord	lord	PROPN
acarelar-2670	211	16	denning	den	VERB
acarelar-2670	211	17	mr	mr	PROPN
acarelar-2670	211	18	for	for	ADP
acarelar-2670	211	19	the	the	DET
acarelar-2670	211	20	word	word	NOUN
acarelar-2670	211	21	discovered	discover	VERB
acarelar-2670	211	22	in	in	ADP
acarelar-2670	211	23	an	an	DET
acarelar-2670	211	24	english	english	ADJ
acarelar-2670	211	25	case	case	NOUN
acarelar-2670	211	26	of	of	ADP
acarelar-2670	211	27	parking	parking	NOUN
acarelar-2670	211	28	v	v	PROPN
acarelar-2670	211	29	cattle.96	cattle.96	NOUN
acarelar-2670	211	30	in	in	ADP
acarelar-2670	211	31	gulf	gulf	PROPN
acarelar-2670	211	32	oil	oil	NOUN
acarelar-2670	211	33	company	company	NOUN
acarelar-2670	211	34	(	(	PUNCT
acarelar-2670	211	35	nig	nig	PROPN
acarelar-2670	211	36	)	)	PUNCT
acarelar-2670	211	37	ltd	ltd	PROPN
acarelar-2670	211	38	v	v	ADP
acarelar-2670	211	39	fbir,97	fbir,97	NOUN
acarelar-2670	211	40	wherein	wherein	SCONJ
acarelar-2670	211	41	the	the	DET
acarelar-2670	211	42	respondent	respondent	NOUN
acarelar-2670	211	43	raises	raise	VERB
acarelar-2670	211	44	an	an	DET
acarelar-2670	211	45	additional	additional	ADJ
acarelar-2670	211	46	assessment	assessment	NOUN
acarelar-2670	211	47	on	on	ADP
acarelar-2670	211	48	the	the	DET
acarelar-2670	211	49	appellant	appellant	NOUN
acarelar-2670	211	50	for	for	ADP
acarelar-2670	211	51	the	the	DET
acarelar-2670	211	52	years	year	NOUN
acarelar-2670	211	53	1974,1975,1976	1974,1975,1976	NOUN
acarelar-2670	211	54	and	and	CCONJ
acarelar-2670	211	55	1977	1977	NUM
acarelar-2670	211	56	totaling	total	VERB
acarelar-2670	211	57	#	#	SYM
acarelar-2670	211	58	3,250,804.91	3,250,804.91	NOUN
acarelar-2670	211	59	.	.	PUNCT
acarelar-2670	212	1	the	the	DET
acarelar-2670	212	2	appellant	appellant	NOUN
acarelar-2670	212	3	contended	contend	VERB
acarelar-2670	212	4	that	that	SCONJ
acarelar-2670	212	5	the	the	DET
acarelar-2670	212	6	additional	additional	ADJ
acarelar-2670	212	7	assessment	assessment	NOUN
acarelar-2670	212	8	in	in	ADP
acarelar-2670	212	9	respect	respect	NOUN
acarelar-2670	212	10	of	of	ADP
acarelar-2670	212	11	1974	1974	NUM
acarelar-2670	212	12	and	and	CCONJ
acarelar-2670	212	13	1975	1975	NUM
acarelar-2670	212	14	raised	raise	VERB
acarelar-2670	212	15	in	in	ADP
acarelar-2670	212	16	1982	1982	NUM
acarelar-2670	212	17	were	be	AUX
acarelar-2670	212	18	statute	statute	NOUN
acarelar-2670	212	19	barred	bar	VERB
acarelar-2670	212	20	.	.	PUNCT
acarelar-2670	213	1	although	although	SCONJ
acarelar-2670	213	2	the	the	DET
acarelar-2670	213	3	respondent	respondent	NOUN
acarelar-2670	213	4	,	,	PUNCT
acarelar-2670	213	5	fbir	fbir	PROPN
acarelar-2670	213	6	argued	argue	VERB
acarelar-2670	213	7	that	that	SCONJ
acarelar-2670	213	8	the	the	DET
acarelar-2670	213	9	negotiations	negotiation	NOUN
acarelar-2670	213	10	between	between	ADP
acarelar-2670	213	11	the	the	DET
acarelar-2670	213	12	appellant	appellant	ADJ
acarelar-2670	213	13	ad	ad	NOUN
acarelar-2670	213	14	the	the	DET
acarelar-2670	213	15	respondent	respondent	NOUN
acarelar-2670	213	16	did	do	AUX
acarelar-2670	213	17	affect	affect	VERB
acarelar-2670	213	18	the	the	DET
acarelar-2670	213	19	time	time	NOUN
acarelar-2670	213	20	limit	limit	NOUN
acarelar-2670	213	21	,	,	PUNCT
acarelar-2670	213	22	the	the	DET
acarelar-2670	213	23	federal	federal	ADJ
acarelar-2670	213	24	high	high	ADJ
acarelar-2670	213	25	court	court	NOUN
acarelar-2670	213	26	allowed	allow	VERB
acarelar-2670	213	27	the	the	DET
acarelar-2670	213	28	appeal	appeal	NOUN
acarelar-2670	213	29	stating	state	VERB
acarelar-2670	213	30	that	that	SCONJ
acarelar-2670	213	31	the	the	DET
acarelar-2670	213	32	commissioners	commissioner	NOUN
acarelar-2670	213	33	were	be	AUX
acarelar-2670	213	34	therefore	therefore	ADV
acarelar-2670	213	35	wrong	wrong	ADJ
acarelar-2670	213	36	.	.	PUNCT
acarelar-2670	214	1	this	this	PRON
acarelar-2670	214	2	was	be	AUX
acarelar-2670	214	3	adopted	adopt	VERB
acarelar-2670	214	4	by	by	ADP
acarelar-2670	214	5	the	the	DET
acarelar-2670	214	6	court	court	NOUN
acarelar-2670	214	7	of	of	ADP
acarelar-2670	214	8	appeal	appeal	NOUN
acarelar-2670	214	9	.	.	PUNCT
acarelar-2670	215	1	assessment	assessment	NOUN
acarelar-2670	215	2	could	could	AUX
acarelar-2670	215	3	also	also	ADV
acarelar-2670	215	4	be	be	AUX
acarelar-2670	215	5	amended	amend	VERB
acarelar-2670	215	6	where	where	SCONJ
acarelar-2670	215	7	eh	eh	INTJ
acarelar-2670	215	8	tax	tax	NOUN
acarelar-2670	215	9	payer	payer	NOUN
acarelar-2670	215	10	assessed	assess	VERB
acarelar-2670	215	11	has	have	AUX
acarelar-2670	215	12	objected	object	VERB
acarelar-2670	215	13	to	to	ADP
acarelar-2670	215	14	an	an	DET
acarelar-2670	215	15	assessment	assessment	NOUN
acarelar-2670	215	16	made	make	VERB
acarelar-2670	215	17	upon	upon	SCONJ
acarelar-2670	215	18	him	he	PRON
acarelar-2670	215	19	agreeing	agree	VERB
acarelar-2670	215	20	with	with	ADP
acarelar-2670	215	21	the	the	DET
acarelar-2670	215	22	board	board	NOUN
acarelar-2670	215	23	as	as	ADP
acarelar-2670	215	24	to	to	ADP
acarelar-2670	215	25	the	the	DET
acarelar-2670	215	26	amount	amount	NOUN
acarelar-2670	215	27	of	of	ADP
acarelar-2670	215	28	tax	tax	NOUN
acarelar-2670	215	29	liable	liable	ADJ
acarelar-2670	215	30	to	to	PART
acarelar-2670	215	31	be	be	AUX
acarelar-2670	215	32	assessed	assess	VERB
acarelar-2670	215	33	,	,	PUNCT
acarelar-2670	215	34	the	the	DET
acarelar-2670	215	35	assessment	assessment	NOUN
acarelar-2670	215	36	shall	shall	AUX
acarelar-2670	215	37	be	be	AUX
acarelar-2670	215	38	amended	amend	VERB
acarelar-2670	215	39	accordingly	accordingly	ADV
acarelar-2670	215	40	and	and	CCONJ
acarelar-2670	215	41	notice	notice	NOUN
acarelar-2670	215	42	of	of	ADP
acarelar-2670	215	43	the	the	DET
acarelar-2670	215	44	tax	tax	NOUN
acarelar-2670	215	45	payable	payable	NOUN
acarelar-2670	215	46	served	serve	VERB
acarelar-2670	215	47	on	on	ADP
acarelar-2670	215	48	the	the	DET
acarelar-2670	215	49	tax	tax	NOUN
acarelar-2670	215	50	payer.98	payer.98	NOUN
acarelar-2670	215	51	this	this	PRON
acarelar-2670	215	52	is	be	AUX
acarelar-2670	215	53	a	a	DET
acarelar-2670	215	54	situation	situation	NOUN
acarelar-2670	215	55	where	where	SCONJ
acarelar-2670	215	56	the	the	DET
acarelar-2670	215	57	company	company	NOUN
acarelar-2670	215	58	objects	object	VERB
acarelar-2670	215	59	to	to	ADP
acarelar-2670	215	60	the	the	DET
acarelar-2670	215	61	original	original	ADJ
acarelar-2670	215	62	assessment	assessment	NOUN
acarelar-2670	215	63	in	in	ADP
acarelar-2670	215	64	writing	writing	NOUN
acarelar-2670	215	65	and	and	CCONJ
acarelar-2670	215	66	sent	send	VERB
acarelar-2670	215	67	to	to	ADP
acarelar-2670	215	68	the	the	DET
acarelar-2670	215	69	board	board	NOUN
acarelar-2670	215	70	within	within	ADP
acarelar-2670	215	71	21	21	NUM
acarelar-2670	215	72	days	day	NOUN
acarelar-2670	215	73	or	or	CCONJ
acarelar-2670	215	74	any	any	DET
acarelar-2670	215	75	other	other	ADJ
acarelar-2670	215	76	period	period	NOUN
acarelar-2670	215	77	allowed	allow	VERB
acarelar-2670	215	78	by	by	ADP
acarelar-2670	215	79	the	the	DET
acarelar-2670	215	80	act	act	NOUN
acarelar-2670	215	81	,	,	PUNCT
acarelar-2670	215	82	from	from	ADP
acarelar-2670	215	83	date	date	NOUN
acarelar-2670	215	84	of	of	ADP
acarelar-2670	215	85	service	service	NOUN
acarelar-2670	215	86	of	of	ADP
acarelar-2670	215	87	such	such	ADJ
acarelar-2670	215	88	original	original	ADJ
acarelar-2670	215	89	assessment.99where	assessment.99where	ADP
acarelar-2670	215	90	a	a	DET
acarelar-2670	215	91	company	company	NOUN
acarelar-2670	215	92	engaged	engage	VERB
acarelar-2670	215	93	in	in	ADP
acarelar-2670	215	94	petroleum	petroleum	NOUN
acarelar-2670	215	95	operation	operation	NOUN
acarelar-2670	215	96	fails	fail	VERB
acarelar-2670	215	97	to	to	PART
acarelar-2670	215	98	agree	agree	VERB
acarelar-2670	215	99	with	with	ADP
acarelar-2670	215	100	the	the	DET
acarelar-2670	215	101	board	board	NOUN
acarelar-2670	215	102	on	on	ADP
acarelar-2670	215	103	the	the	DET
acarelar-2670	215	104	amount	amount	NOUN
acarelar-2670	215	105	of	of	ADP
acarelar-2670	215	106	tax	tax	NOUN
acarelar-2670	215	107	,	,	PUNCT
acarelar-2670	215	108	the	the	DET
acarelar-2670	215	109	board	board	NOUN
acarelar-2670	215	110	can	can	AUX
acarelar-2670	215	111	revise	revise	VERB
acarelar-2670	215	112	the	the	DET
acarelar-2670	215	113	assessment	assessment	NOUN
acarelar-2670	215	114	and	and	CCONJ
acarelar-2670	215	115	service	service	VERB
acarelar-2670	215	116	the	the	DET
acarelar-2670	215	117	notice	notice	NOUN
acarelar-2670	215	118	to	to	ADP
acarelar-2670	215	119	the	the	DET
acarelar-2670	215	120	taxpayer.100	taxpayer.100	NOUN
acarelar-2670	215	121	any	any	DET
acarelar-2670	215	122	assessment	assessment	NOUN
acarelar-2670	215	123	made	make	VERB
acarelar-2670	215	124	,	,	PUNCT
acarelar-2670	215	125	amended	amend	VERB
acarelar-2670	215	126	,	,	PUNCT
acarelar-2670	215	127	revised	revise	VERB
acarelar-2670	215	128	or	or	CCONJ
acarelar-2670	215	129	determined	determine	VERB
acarelar-2670	215	130	on	on	ADP
acarelar-2670	215	131	a	a	DET
acarelar-2670	215	132	valid	valid	ADJ
acarelar-2670	215	133	objection	objection	NOUN
acarelar-2670	215	134	or	or	CCONJ
acarelar-2670	215	135	appeal	appeal	NOUN
acarelar-2670	215	136	shall	shall	AUX
acarelar-2670	215	137	be	be	AUX
acarelar-2670	215	138	final	final	ADJ
acarelar-2670	215	139	and	and	CCONJ
acarelar-2670	215	140	conclusive	conclusive	ADJ
acarelar-2670	215	141	assessment.101	assessment.101	NOUN
acarelar-2670	215	142	14	14	NUM
acarelar-2670	215	143	.	.	PUNCT
acarelar-2670	216	1	enforcement	enforcement	NOUN
acarelar-2670	216	2	of	of	ADP
acarelar-2670	216	3	petroleum	petroleum	NOUN
acarelar-2670	216	4	profit	profit	NOUN
acarelar-2670	216	5	tax	tax	NOUN
acarelar-2670	216	6	by	by	ADP
acarelar-2670	216	7	the	the	DET
acarelar-2670	216	8	provisions	provision	NOUN
acarelar-2670	216	9	of	of	ADP
acarelar-2670	216	10	the	the	DET
acarelar-2670	216	11	federal	federal	ADJ
acarelar-2670	216	12	inland	inland	PROPN
acarelar-2670	216	13	revenue	revenue	NOUN
acarelar-2670	216	14	(	(	PUNCT
acarelar-2670	216	15	establishment	establishment	NOUN
acarelar-2670	216	16	)	)	PUNCT
acarelar-2670	216	17	act,102	act,102	DET
acarelar-2670	216	18	the	the	DET
acarelar-2670	216	19	service	service	NOUN
acarelar-2670	216	20	is	be	AUX
acarelar-2670	216	21	permitted	permit	VERB
acarelar-2670	216	22	to	to	PART
acarelar-2670	216	23	co	co	VERB
acarelar-2670	216	24	-	-	VERB
acarelar-2670	216	25	opt	opt	VERB
acarelar-2670	216	26	the	the	DET
acarelar-2670	216	27	assistance	assistance	NOUN
acarelar-2670	216	28	of	of	ADP
acarelar-2670	216	29	law	law	NOUN
acarelar-2670	216	30	enforcement	enforcement	NOUN
acarelar-2670	216	31	agencies	agency	NOUN
acarelar-2670	216	32	in	in	ADP
acarelar-2670	216	33	the	the	DET
acarelar-2670	216	34	enforcement	enforcement	NOUN
acarelar-2670	216	35	of	of	ADP
acarelar-2670	216	36	the	the	DET
acarelar-2670	216	37	tax	tax	NOUN
acarelar-2670	216	38	due	due	ADJ
acarelar-2670	216	39	and	and	CCONJ
acarelar-2670	216	40	levy	levy	VERB
acarelar-2670	216	41	distraint	distraint	NOUN
acarelar-2670	216	42	.	.	PUNCT
acarelar-2670	217	1	this	this	PRON
acarelar-2670	217	2	is	be	AUX
acarelar-2670	217	3	where	where	SCONJ
acarelar-2670	217	4	the	the	DET
acarelar-2670	217	5	companies	company	NOUN
acarelar-2670	217	6	did	do	AUX
acarelar-2670	217	7	not	not	PART
acarelar-2670	217	8	conduct	conduct	VERB
acarelar-2670	217	9	self	self	NOUN
acarelar-2670	217	10	assessment	assessment	NOUN
acarelar-2670	217	11	and	and	CCONJ
acarelar-2670	217	12	did	do	AUX
acarelar-2670	217	13	not	not	PART
acarelar-2670	217	14	file	file	VERB
acarelar-2670	217	15	returns	return	NOUN
acarelar-2670	217	16	and	and	CCONJ
acarelar-2670	217	17	firs	fir	NOUN
acarelar-2670	217	18	undertakes	undertake	VERB
acarelar-2670	217	19	the	the	DET
acarelar-2670	217	20	necessary	necessary	ADJ
acarelar-2670	217	21	assessment	assessment	NOUN
acarelar-2670	217	22	and	and	CCONJ
acarelar-2670	217	23	after	after	ADP
acarelar-2670	217	24	same	same	ADJ
acarelar-2670	217	25	being	be	AUX
acarelar-2670	217	26	final	final	ADJ
acarelar-2670	217	27	and	and	CCONJ
acarelar-2670	217	28	conclusive	conclusive	ADJ
acarelar-2670	217	29	upon	upon	SCONJ
acarelar-2670	217	30	service	service	NOUN
acarelar-2670	217	31	of	of	ADP
acarelar-2670	217	32	demand	demand	NOUN
acarelar-2670	217	33	notice.103	notice.103	VERB
acarelar-2670	217	34	in	in	ADP
acarelar-2670	217	35	distraining	distraining	NOUN
acarelar-2670	217	36	with	with	ADP
acarelar-2670	217	37	an	an	DET
acarelar-2670	217	38	order	order	NOUN
acarelar-2670	217	39	of	of	ADP
acarelar-2670	217	40	court	court	NOUN
acarelar-2670	217	41	,	,	PUNCT
acarelar-2670	217	42	the	the	DET
acarelar-2670	217	43	properties	property	NOUN
acarelar-2670	217	44	collected	collect	VERB
acarelar-2670	217	45	shall	shall	AUX
acarelar-2670	217	46	be	be	AUX
acarelar-2670	217	47	kept	keep	VERB
acarelar-2670	217	48	for	for	ADP
acarelar-2670	217	49	14	14	NUM
acarelar-2670	217	50	days	day	NOUN
acarelar-2670	217	51	,	,	PUNCT
acarelar-2670	217	52	if	if	SCONJ
acarelar-2670	217	53	the	the	DET
acarelar-2670	217	54	tax	tax	NOUN
acarelar-2670	217	55	debt	debt	NOUN
acarelar-2670	217	56	is	be	AUX
acarelar-2670	217	57	not	not	PART
acarelar-2670	217	58	settled	settle	VERB
acarelar-2670	217	59	the	the	DET
acarelar-2670	217	60	firs	fir	NOUN
acarelar-2670	217	61	will	will	AUX
acarelar-2670	217	62	sale	sale	VERB
acarelar-2670	217	63	them	they	PRON
acarelar-2670	217	64	.	.	PUNCT
acarelar-2670	218	1	on	on	ADP
acarelar-2670	218	2	the	the	DET
acarelar-2670	218	3	other	other	ADJ
acarelar-2670	218	4	hand	hand	NOUN
acarelar-2670	218	5	,	,	PUNCT
acarelar-2670	218	6	a	a	DET
acarelar-2670	218	7	company	company	NOUN
acarelar-2670	218	8	aggrieved	aggrieve	VERB
acarelar-2670	218	9	by	by	ADP
acarelar-2670	218	10	an	an	DET
acarelar-2670	218	11	assessment	assessment	NOUN
acarelar-2670	218	12	made	make	VERB
acarelar-2670	218	13	on	on	ADP
acarelar-2670	218	14	him	he	PRON
acarelar-2670	218	15	may	may	AUX
acarelar-2670	218	16	appeal	appeal	VERB
acarelar-2670	218	17	against	against	ADP
acarelar-2670	218	18	the	the	DET
acarelar-2670	218	19	tax	tax	NOUN
acarelar-2670	218	20	appeal	appeal	NOUN
acarelar-2670	218	21	tribunal	tribunal	NOUN
acarelar-2670	218	22	within	within	ADP
acarelar-2670	218	23	30	30	NUM
acarelar-2670	218	24	days	day	NOUN
acarelar-2670	218	25	of	of	ADP
acarelar-2670	218	26	service	service	NOUN
acarelar-2670	218	27	of	of	ADP
acarelar-2670	218	28	notice	notice	NOUN
acarelar-2670	218	29	on	on	ADP
acarelar-2670	218	30	him.104	him.104	NOUN
acarelar-2670	218	31	the	the	DET
acarelar-2670	218	32	decision	decision	NOUN
acarelar-2670	218	33	of	of	ADP
acarelar-2670	218	34	tat	tat	NOUN
acarelar-2670	218	35	is	be	AUX
acarelar-2670	218	36	to	to	PART
acarelar-2670	218	37	be	be	AUX
acarelar-2670	218	38	registered	register	VERB
acarelar-2670	218	39	with	with	ADP
acarelar-2670	218	40	the	the	DET
acarelar-2670	218	41	federal	federal	ADJ
acarelar-2670	218	42	high	high	ADJ
acarelar-2670	218	43	court	court	NOUN
acarelar-2670	218	44	through	through	ADP
acarelar-2670	218	45	the	the	DET
acarelar-2670	218	46	chief	chief	ADJ
acarelar-2670	218	47	registrar.105	registrar.105	NOUN
acarelar-2670	218	48	by	by	ADP
acarelar-2670	218	49	paragraph	paragraph	NOUN
acarelar-2670	218	50	17	17	NUM
acarelar-2670	218	51	,	,	PUNCT
acarelar-2670	218	52	of	of	ADP
acarelar-2670	218	53	the	the	DET
acarelar-2670	218	54	fifth	fifth	ADJ
acarelar-2670	218	55	schedule	schedule	NOUN
acarelar-2670	218	56	to	to	ADP
acarelar-2670	218	57	the	the	DET
acarelar-2670	218	58	federal	federal	ADJ
acarelar-2670	218	59	inland	inland	PROPN
acarelar-2670	218	60	revenue	revenue	NOUN
acarelar-2670	218	61	(	(	PUNCT
acarelar-2670	218	62	establishment	establishment	NOUN
acarelar-2670	218	63	)	)	PUNCT
acarelar-2670	218	64	act	act	PROPN
acarelar-2670	218	65	,	,	PUNCT
acarelar-2670	218	66	2007	2007	NUM
acarelar-2670	218	67	,	,	PUNCT
acarelar-2670	218	68	further	further	ADJ
acarelar-2670	218	69	appeal	appeal	NOUN
acarelar-2670	218	70	from	from	ADP
acarelar-2670	218	71	the	the	DET
acarelar-2670	218	72	decision	decision	NOUN
acarelar-2670	218	73	of	of	ADP
acarelar-2670	218	74	tat	tat	NOUN
acarelar-2670	218	75	lies	lie	NOUN
acarelar-2670	218	76	with	with	ADP
acarelar-2670	218	77	the	the	DET
acarelar-2670	218	78	federal	federal	ADJ
acarelar-2670	218	79	high	high	ADJ
acarelar-2670	218	80	court	court	NOUN
acarelar-2670	218	81	on	on	ADP
acarelar-2670	218	82	a	a	DET
acarelar-2670	218	83	point	point	NOUN
acarelar-2670	218	84	of	of	ADP
acarelar-2670	218	85	law	law	NOUN
acarelar-2670	218	86	.	.	PUNCT
acarelar-2670	219	1	a	a	DET
acarelar-2670	219	2	notice	notice	NOUN
acarelar-2670	219	3	with	with	ADP
acarelar-2670	219	4	that	that	DET
acarelar-2670	219	5	regard	regard	NOUN
acarelar-2670	219	6	shall	shall	AUX
acarelar-2670	219	7	be	be	AUX
acarelar-2670	219	8	made	make	VERB
acarelar-2670	219	9	within	within	ADP
acarelar-2670	219	10	30	30	NUM
acarelar-2670	219	11	days	day	NOUN
acarelar-2670	219	12	and	and	CCONJ
acarelar-2670	219	13	the	the	DET
acarelar-2670	219	14	secretary	secretary	NOUN
acarelar-2670	219	15	shall	shall	AUX
acarelar-2670	219	16	immediately	immediately	ADV
acarelar-2670	219	17	compile	compile	VERB
acarelar-2670	219	18	the	the	DET
acarelar-2670	219	19	record	record	NOUN
acarelar-2670	219	20	and	and	CCONJ
acarelar-2670	219	21	transmit	transmit	VERB
acarelar-2670	219	22	same	same	ADJ
acarelar-2670	219	23	to	to	ADP
acarelar-2670	219	24	the	the	DET
acarelar-2670	219	25	registrar	registrar	NOUN
acarelar-2670	219	26	of	of	ADP
acarelar-2670	219	27	the	the	DET
acarelar-2670	219	28	federal	federal	ADJ
acarelar-2670	219	29	high	high	ADJ
acarelar-2670	219	30	court	court	NOUN
acarelar-2670	219	31	.	.	PUNCT
acarelar-2670	220	1	further	further	PROPN
acarelar-2670	220	2	appeals	appeal	NOUN
acarelar-2670	220	3	go	go	VERB
acarelar-2670	220	4	to	to	ADP
acarelar-2670	220	5	the	the	DET
acarelar-2670	220	6	court	court	NOUN
acarelar-2670	220	7	of	of	ADP
acarelar-2670	220	8	appeal	appeal	NOUN
acarelar-2670	220	9	and	and	CCONJ
acarelar-2670	220	10	supreme	supreme	PROPN
acarelar-2670	220	11	court.106	court.106	PROPN
acarelar-2670	220	12	15	15	NUM
acarelar-2670	220	13	.	.	PUNCT
acarelar-2670	221	1	penalty	penalty	NOUN
acarelar-2670	221	2	for	for	ADP
acarelar-2670	221	3	non	non	ADJ
acarelar-2670	221	4	-	-	NOUN
acarelar-2670	221	5	payment	payment	NOUN
acarelar-2670	221	6	of	of	ADP
acarelar-2670	221	7	tax	tax	NOUN
acarelar-2670	221	8	any	any	DET
acarelar-2670	221	9	installment	installment	NOUN
acarelar-2670	221	10	of	of	ADP
acarelar-2670	221	11	tax	tax	NOUN
acarelar-2670	221	12	due	due	ADJ
acarelar-2670	221	13	and	and	CCONJ
acarelar-2670	221	14	payable	payable	ADJ
acarelar-2670	221	15	but	but	CCONJ
acarelar-2670	221	16	not	not	PART
acarelar-2670	221	17	paid	pay	VERB
acarelar-2670	221	18	within	within	ADP
acarelar-2670	221	19	the	the	DET
acarelar-2670	221	20	appropriate	appropriate	ADJ
acarelar-2670	221	21	time	time	NOUN
acarelar-2670	221	22	limit,107	limit,107	ADP
acarelar-2670	221	23	the	the	DET
acarelar-2670	221	24	penalty	penalty	NOUN
acarelar-2670	221	25	shall	shall	AUX
acarelar-2670	221	26	be	be	AUX
acarelar-2670	221	27	the	the	DET
acarelar-2670	221	28	sum	sum	NOUN
acarelar-2670	221	29	equal	equal	ADJ
acarelar-2670	221	30	to	to	ADP
acarelar-2670	221	31	five	five	NUM
acarelar-2670	221	32	percent	percent	NOUN
acarelar-2670	221	33	of	of	ADP
acarelar-2670	221	34	the	the	DET
acarelar-2670	221	35	amount	amount	NOUN
acarelar-2670	221	36	of	of	ADP
acarelar-2670	221	37	the	the	DET
acarelar-2670	221	38	installment	installment	NOUN
acarelar-2670	221	39	of	of	ADP
acarelar-2670	221	40	tax	tax	NOUN
acarelar-2670	221	41	due	due	ADJ
acarelar-2670	221	42	and	and	CCONJ
acarelar-2670	221	43	payable	payable	ADJ
acarelar-2670	221	44	shall	shall	AUX
acarelar-2670	221	45	be	be	AUX
acarelar-2670	221	46	added	add	VERB
acarelar-2670	221	47	thereto	thereto	VERB
acarelar-2670	221	48	.	.	PUNCT
acarelar-2670	222	1	where	where	SCONJ
acarelar-2670	222	2	the	the	DET
acarelar-2670	222	3	notice	notice	NOUN
acarelar-2670	222	4	is	be	AUX
acarelar-2670	222	5	served	serve	VERB
acarelar-2670	222	6	and	and	CCONJ
acarelar-2670	222	7	not	not	PART
acarelar-2670	222	8	paid	pay	VERB
acarelar-2670	222	9	within	within	ADP
acarelar-2670	222	10	one	one	NUM
acarelar-2670	222	11	month	month	NOUN
acarelar-2670	222	12	from	from	ADP
acarelar-2670	222	13	the	the	DET
acarelar-2670	222	14	date	date	NOUN
acarelar-2670	222	15	of	of	ADP
acarelar-2670	222	16	the	the	DET
acarelar-2670	222	17	service	service	NOUN
acarelar-2670	222	18	of	of	ADP
acarelar-2670	222	19	the	the	DET
acarelar-2670	222	20	demand	demand	NOUN
acarelar-2670	222	21	notice	notice	NOUN
acarelar-2670	222	22	,	,	PUNCT
acarelar-2670	222	23	an	an	DET
acarelar-2670	222	24	enforcement	enforcement	NOUN
acarelar-2670	222	25	of	of	ADP
acarelar-2670	222	26	the	the	DET
acarelar-2670	222	27	payment	payment	NOUN
acarelar-2670	222	28	is	be	AUX
acarelar-2670	222	29	commenced	commence	VERB
acarelar-2670	222	30	.	.	PUNCT
acarelar-2670	223	1	tax	tax	NOUN
acarelar-2670	223	2	due	due	ADJ
acarelar-2670	223	3	but	but	CCONJ
acarelar-2670	223	4	unpaid	unpaid	ADJ
acarelar-2670	223	5	within	within	ADP
acarelar-2670	223	6	one	one	NUM
acarelar-2670	223	7	month	month	NOUN
acarelar-2670	223	8	as	as	SCONJ
acarelar-2670	223	9	prescribed	prescribe	VERB
acarelar-2670	223	10	the	the	DET
acarelar-2670	223	11	company	company	NOUN
acarelar-2670	223	12	shall	shall	AUX
acarelar-2670	223	13	be	be	AUX
acarelar-2670	223	14	guilty	guilty	ADJ
acarelar-2670	223	15	of	of	ADP
acarelar-2670	223	16	an	an	DET
acarelar-2670	223	17	offence,108	offence,108	NOUN
acarelar-2670	223	18	with	with	ADP
acarelar-2670	223	19	a	a	DET
acarelar-2670	223	20	fine	fine	ADJ
acarelar-2670	223	21	n10,000.00	n10,000.00	NOUN
acarelar-2670	223	22	.	.	PUNCT
acarelar-2670	224	1	where	where	SCONJ
acarelar-2670	224	2	in	in	ADP
acarelar-2670	224	3	the	the	DET
acarelar-2670	224	4	course	course	NOUN
acarelar-2670	224	5	of	of	ADP
acarelar-2670	224	6	its	its	PRON
acarelar-2670	224	7	adjudication	adjudication	NOUN
acarelar-2670	224	8	,	,	PUNCT
acarelar-2670	224	9	the	the	DET
acarelar-2670	224	10	tribunal	tribunal	NOUN
acarelar-2670	224	11	discovers	discover	VERB
acarelar-2670	224	12	evidence	evidence	NOUN
acarelar-2670	224	13	of	of	ADP
acarelar-2670	224	14	possible	possible	ADJ
acarelar-2670	224	15	criminality	criminality	NOUN
acarelar-2670	224	16	;	;	PUNCT
acarelar-2670	224	17	the	the	DET
acarelar-2670	224	18	tribunal	tribunal	NOUN
acarelar-2670	224	19	will	will	AUX
acarelar-2670	224	20	pass	pass	VERB
acarelar-2670	224	21	the	the	DET
acarelar-2670	224	22	information	information	NOUN
acarelar-2670	224	23	to	to	ADP
acarelar-2670	224	24	the	the	DET
acarelar-2670	224	25	appropriate	appropriate	ADJ
acarelar-2670	224	26	criminal	criminal	ADJ
acarelar-2670	224	27	prosecuting	prosecute	VERB
acarelar-2670	224	28	authority	authority	NOUN
acarelar-2670	224	29	.	.	PUNCT
acarelar-2670	225	1	the	the	DET
acarelar-2670	225	2	duty	duty	NOUN
acarelar-2670	225	3	of	of	ADP
acarelar-2670	225	4	prosecuting	prosecute	VERB
acarelar-2670	225	5	will	will	AUX
acarelar-2670	225	6	be	be	AUX
acarelar-2670	225	7	passed	pass	VERB
acarelar-2670	225	8	unto	unto	ADP
acarelar-2670	225	9	the	the	DET
acarelar-2670	225	10	attorney	attorney	NOUN
acarelar-2670	225	11	-	-	PUNCT
acarelar-2670	225	12	general	general	NOUN
acarelar-2670	225	13	of	of	ADP
acarelar-2670	225	14	the	the	DET
acarelar-2670	225	15	federation	federation	NOUN
acarelar-2670	225	16	or	or	CCONJ
acarelar-2670	225	17	the	the	DET
acarelar-2670	225	18	attorney	attorney	NOUN
acarelar-2670	225	19	-	-	PUNCT
acarelar-2670	225	20	general	general	NOUN
acarelar-2670	225	21	of	of	ADP
acarelar-2670	225	22	any	any	DET
acarelar-2670	225	23	state	state	NOUN
acarelar-2670	225	24	of	of	ADP
acarelar-2670	225	25	the	the	DET
acarelar-2670	225	26	federation	federation	NOUN
acarelar-2670	225	27	or	or	CCONJ
acarelar-2670	225	28	other	other	ADJ
acarelar-2670	225	29	relevant	relevant	ADJ
acarelar-2670	225	30	law	law	NOUN
acarelar-2670	225	31	enforcement	enforcement	NOUN
acarelar-2670	225	32	agency.109	agency.109	VERB
acarelar-2670	225	33	the	the	DET
acarelar-2670	225	34	general	general	ADJ
acarelar-2670	225	35	provision	provision	NOUN
acarelar-2670	225	36	of	of	ADP
acarelar-2670	225	37	the	the	DET
acarelar-2670	225	38	act,110	act,110	PROPN
acarelar-2670	225	39	is	be	AUX
acarelar-2670	225	40	that	that	SCONJ
acarelar-2670	225	41	any	any	DET
acarelar-2670	225	42	person	person	NOUN
acarelar-2670	225	43	found	find	VERB
acarelar-2670	225	44	guilty	guilty	ADJ
acarelar-2670	225	45	of	of	ADP
acarelar-2670	225	46	an	an	DET
acarelar-2670	225	47	offence	offence	NOUN
acarelar-2670	225	48	against	against	ADP
acarelar-2670	225	49	the	the	DET
acarelar-2670	225	50	act	act	NOUN
acarelar-2670	225	51	or	or	CCONJ
acarelar-2670	225	52	rule	rule	NOUN
acarelar-2670	225	53	included	include	VERB
acarelar-2670	225	54	under	under	ADP
acarelar-2670	225	55	the	the	DET
acarelar-2670	225	56	act	act	NOUN
acarelar-2670	225	57	for	for	ADP
acarelar-2670	225	58	which	which	PRON
acarelar-2670	225	59	no	no	DET
acarelar-2670	225	60	other	other	ADJ
acarelar-2670	225	61	penalty	penalty	NOUN
acarelar-2670	225	62	is	be	AUX
acarelar-2670	225	63	specifically	specifically	ADV
acarelar-2670	225	64	provided	provide	VERB
acarelar-2670	225	65	,	,	PUNCT
acarelar-2670	225	66	shall	shall	AUX
acarelar-2670	225	67	be	be	AUX
acarelar-2670	225	68	liable	liable	ADJ
acarelar-2670	225	69	to	to	ADP
acarelar-2670	225	70	a	a	DET
acarelar-2670	225	71	fine	fine	NOUN
acarelar-2670	225	72	of	of	ADP
acarelar-2670	225	73	n10,000	n10,000	NOUN
acarelar-2670	225	74	and	and	CCONJ
acarelar-2670	225	75	an	an	DET
acarelar-2670	225	76	additional	additional	ADJ
acarelar-2670	225	77	sum	sum	NOUN
acarelar-2670	225	78	of	of	ADP
acarelar-2670	225	79	n2,000	n2,000	PROPN
acarelar-2670	225	80	for	for	ADP
acarelar-2670	225	81	each	each	DET
acarelar-2670	225	82	day	day	NOUN
acarelar-2670	225	83	of	of	ADP
acarelar-2670	225	84	default	default	NOUN
acarelar-2670	225	85	or	or	CCONJ
acarelar-2670	225	86	six	six	NUM
acarelar-2670	225	87	months	month	NOUN
acarelar-2670	225	88	imprisonment	imprisonment	NOUN
acarelar-2670	225	89	.	.	PUNCT
acarelar-2670	226	1	the	the	DET
acarelar-2670	226	2	offences	offence	NOUN
acarelar-2670	226	3	include	include	VERB
acarelar-2670	226	4	;	;	PUNCT
acarelar-2670	226	5	i.	i.	NOUN
acarelar-2670	226	6	engaging	engage	VERB
acarelar-2670	226	7	in	in	ADP
acarelar-2670	226	8	joint	joint	NOUN
acarelar-2670	226	9	or	or	CCONJ
acarelar-2670	226	10	partnership	partnership	NOUN
acarelar-2670	226	11	in	in	ADP
acarelar-2670	226	12	petroleum	petroleum	NOUN
acarelar-2670	226	13	operations	operation	NOUN
acarelar-2670	226	14	with	with	ADP
acarelar-2670	226	15	a	a	DET
acarelar-2670	226	16	view	view	NOUN
acarelar-2670	226	17	to	to	PART
acarelar-2670	226	18	submit	submit	VERB
acarelar-2670	226	19	the	the	DET
acarelar-2670	226	20	profit.111	profit.111	NOUN
acarelar-2670	226	21	93	93	NUM
acarelar-2670	226	22	ibid	ibid	NOUN
acarelar-2670	226	23	,	,	PUNCT
acarelar-2670	226	24	ss.20	ss.20	PROPN
acarelar-2670	226	25	&	&	CCONJ
acarelar-2670	226	26	35	35	NUM
acarelar-2670	226	27	,	,	PUNCT
acarelar-2670	226	28	firs	fir	NOUN
acarelar-2670	226	29	act	act	NOUN
acarelar-2670	226	30	,	,	PUNCT
acarelar-2670	226	31	s.68	s.68	NOUN
acarelar-2670	226	32	&	&	CCONJ
acarelar-2670	226	33	first	first	ADJ
acarelar-2670	226	34	schedule	schedule	NOUN
acarelar-2670	226	35	to	to	ADP
acarelar-2670	226	36	the	the	DET
acarelar-2670	226	37	act	act	NOUN
acarelar-2670	226	38	94	94	NUM
acarelar-2670	226	39	ibid	ibid	NOUN
acarelar-2670	226	40	,	,	PUNCT
acarelar-2670	226	41	s30,31,32,33,34	s30,31,32,33,34	PROPN
acarelar-2670	226	42	,	,	PUNCT
acarelar-2670	226	43	and	and	CCONJ
acarelar-2670	226	44	35	35	NUM
acarelar-2670	226	45	pptas	ppta	NOUN
acarelar-2670	226	46	95	95	NUM
acarelar-2670	226	47	suit	suit	NOUN
acarelar-2670	226	48	no	no	DET
acarelar-2670	226	49	sc/488/75	sc/488/75	NOUN
acarelar-2670	226	50	96	96	NUM
acarelar-2670	226	51	(	(	PUNCT
acarelar-2670	226	52	1971	1971	NUM
acarelar-2670	226	53	)	)	PUNCT
acarelar-2670	226	54	tr	tr	VERB
acarelar-2670	226	55	77	77	NUM
acarelar-2670	226	56	97	97	NUM
acarelar-2670	226	57	(	(	PUNCT
acarelar-2670	226	58	1997	1997	NUM
acarelar-2670	226	59	)	)	PUNCT
acarelar-2670	226	60	3	3	NUM
acarelar-2670	226	61	all	all	PRON
acarelar-2670	226	62	ntc	ntc	VERB
acarelar-2670	226	63	485	485	NUM
acarelar-2670	226	64	98	98	NUM
acarelar-2670	226	65	ppta	ppta	NOUN
acarelar-2670	226	66	,	,	PUNCT
acarelar-2670	226	67	2004	2004	NUM
acarelar-2670	226	68	,	,	PUNCT
acarelar-2670	226	69	s.38(5	s.38(5	PROPN
acarelar-2670	226	70	)	)	PUNCT
acarelar-2670	226	71	99	99	NUM
acarelar-2670	226	72	however	however	ADV
acarelar-2670	226	73	,	,	PUNCT
acarelar-2670	226	74	see	see	VERB
acarelar-2670	226	75	federal	federal	PROPN
acarelar-2670	226	76	inland	inland	ADJ
acarelar-2670	226	77	revenue	revenue	NOUN
acarelar-2670	226	78	(	(	PUNCT
acarelar-2670	226	79	establishment	establishment	NOUN
acarelar-2670	226	80	)	)	PUNCT
acarelar-2670	226	81	act	act	NOUN
acarelar-2670	226	82	207	207	NUM
acarelar-2670	226	83	,	,	PUNCT
acarelar-2670	226	84	s.68(2	s.68(2	NUM
acarelar-2670	226	85	)	)	PUNCT
acarelar-2670	226	86	100	100	NUM
acarelar-2670	226	87	ppta	ppta	NOUN
acarelar-2670	226	88	,	,	PUNCT
acarelar-2670	226	89	2004	2004	NUM
acarelar-2670	226	90	,	,	PUNCT
acarelar-2670	226	91	op	op	NOUN
acarelar-2670	226	92	cot	cot	NOUN
acarelar-2670	226	93	s.38	s.38	NOUN
acarelar-2670	226	94	(	(	PUNCT
acarelar-2670	226	95	6	6	NUM
acarelar-2670	226	96	)	)	PUNCT
acarelar-2670	226	97	101	101	NUM
acarelar-2670	226	98	ibid	ibid	NOUN
acarelar-2670	226	99	,	,	PUNCT
acarelar-2670	226	100	s.43(1	s.43(1	ADV
acarelar-2670	226	101	)	)	PUNCT
acarelar-2670	226	102	102	102	NUM
acarelar-2670	226	103	firs(e	firs(e	PROPN
acarelar-2670	226	104	)	)	PUNCT
acarelar-2670	226	105	act	act	NOUN
acarelar-2670	226	106	2007	2007	NUM
acarelar-2670	226	107	,	,	PUNCT
acarelar-2670	226	108	s.	s.	PROPN
acarelar-2670	226	109	36(1	36(1	NUM
acarelar-2670	226	110	)	)	PUNCT
acarelar-2670	226	111	103	103	NUM
acarelar-2670	226	112	ibid	ibid	NOUN
acarelar-2670	226	113	,	,	PUNCT
acarelar-2670	226	114	s.	s.	PROPN
acarelar-2670	226	115	3291	3291	NUM
acarelar-2670	226	116	)	)	PUNCT
acarelar-2670	227	1	(	(	PUNCT
acarelar-2670	227	2	d	d	X
acarelar-2670	227	3	)	)	PUNCT
acarelar-2670	227	4	104	104	NUM
acarelar-2670	227	5	ibid	ibid	NOUN
acarelar-2670	227	6	,	,	PUNCT
acarelar-2670	227	7	s	s	NOUN
acarelar-2670	227	8	38(6	38(6	NOUN
acarelar-2670	227	9	)	)	PUNCT
acarelar-2670	227	10	1	1	NUM
acarelar-2670	227	11	.	.	PUNCT
acarelar-2670	228	1	paragraph	paragraph	NOUN
acarelar-2670	228	2	13(2	13(2	PROPN
acarelar-2670	228	3	)	)	PUNCT
acarelar-2670	228	4	of	of	ADP
acarelar-2670	228	5	fifth	fifth	ADJ
acarelar-2670	228	6	schedule	schedule	NOUN
acarelar-2670	228	7	of	of	ADP
acarelar-2670	228	8	firs	fir	NOUN
acarelar-2670	228	9	act	act	VERB
acarelar-2670	228	10	105	105	NUM
acarelar-2670	228	11	ibid	ibid	NOUN
acarelar-2670	228	12	,	,	PUNCT
acarelar-2670	228	13	5th	5th	ADJ
acarelar-2670	228	14	schedule	schedule	NOUN
acarelar-2670	228	15	,	,	PUNCT
acarelar-2670	228	16	paragraph	paragraph	NOUN
acarelar-2670	228	17	16(2	16(2	NUM
acarelar-2670	228	18	)	)	PUNCT
acarelar-2670	228	19	106	106	NUM
acarelar-2670	228	20	ibid	ibid	NOUN
acarelar-2670	228	21	,	,	PUNCT
acarelar-2670	228	22	s.42(4	s.42(4	NOUN
acarelar-2670	228	23	)	)	PUNCT
acarelar-2670	228	24	107	107	NUM
acarelar-2670	228	25	ppta	ppta	NOUN
acarelar-2670	228	26	,	,	PUNCT
acarelar-2670	228	27	2004	2004	NUM
acarelar-2670	228	28	,	,	PUNCT
acarelar-2670	228	29	s.46	s.46	PROPN
acarelar-2670	228	30	but	but	CCONJ
acarelar-2670	228	31	see	see	VERB
acarelar-2670	228	32	also	also	ADV
acarelar-2670	228	33	ss	ss	ADP
acarelar-2670	228	34	41	41	NUM
acarelar-2670	228	35	and	and	CCONJ
acarelar-2670	228	36	45	45	NUM
acarelar-2670	228	37	108	108	NUM
acarelar-2670	228	38	ibid	ibid	NOUN
acarelar-2670	228	39	,	,	PUNCT
acarelar-2670	228	40	s.46(2	s.46(2	NOUN
acarelar-2670	228	41	)	)	PUNCT
acarelar-2670	228	42	109	109	NUM
acarelar-2670	228	43	firs	fir	NOUN
acarelar-2670	228	44	(	(	PUNCT
acarelar-2670	228	45	e	e	NOUN
acarelar-2670	228	46	)	)	PUNCT
acarelar-2670	228	47	act	act	NOUN
acarelar-2670	228	48	2007	2007	NUM
acarelar-2670	228	49	,	,	PUNCT
acarelar-2670	228	50	5th	5th	ADJ
acarelar-2670	228	51	schedule	schedule	NOUN
acarelar-2670	228	52	paragraph	paragraph	NOUN
acarelar-2670	228	53	12	12	NUM
acarelar-2670	228	54	110	110	NUM
acarelar-2670	228	55	ppta	ppta	NOUN
acarelar-2670	228	56	,	,	PUNCT
acarelar-2670	228	57	2004	2004	NUM
acarelar-2670	228	58	,	,	PUNCT
acarelar-2670	228	59	s.51	s.51	PROPN
acarelar-2670	228	60	111	111	NUM
acarelar-2670	228	61	ibid	ibid	NOUN
acarelar-2670	228	62	,	,	PUNCT
acarelar-2670	228	63	s.24(1	s.24(1	NOUN
acarelar-2670	228	64	)	)	PUNCT
acarelar-2670	228	65	african	african	ADJ
acarelar-2670	228	66	customary	customary	ADJ
acarelar-2670	228	67	and	and	CCONJ
acarelar-2670	228	68	religious	religious	ADJ
acarelar-2670	228	69	law	law	NOUN
acarelar-2670	228	70	review	review	NOUN
acarelar-2670	228	71	(	(	PUNCT
acarelar-2670	228	72	acarelar	acarelar	ADJ
acarelar-2670	228	73	)	)	PUNCT
acarelar-2670	228	74	3	3	NUM
acarelar-2670	228	75	(	(	PUNCT
acarelar-2670	228	76	2022	2022	NUM
acarelar-2670	228	77	)	)	PUNCT
acarelar-2670	228	78	80	80	NUM
acarelar-2670	229	1	|	|	ADV
acarelar-2670	229	2	p	p	X
acarelar-2670	229	3	a	a	DET
acarelar-2670	229	4	g	g	PROPN
acarelar-2670	229	5	e	e	PROPN
acarelar-2670	229	6	ii	ii	PROPN
acarelar-2670	229	7	.	.	PUNCT
acarelar-2670	230	1	failure	failure	NOUN
acarelar-2670	230	2	to	to	PART
acarelar-2670	230	3	submit	submit	VERB
acarelar-2670	230	4	returns.112	returns.112	PROPN
acarelar-2670	230	5	iii	iii	PROPN
acarelar-2670	230	6	.	.	PUNCT
acarelar-2670	230	7	failure	failure	NOUN
acarelar-2670	230	8	to	to	PART
acarelar-2670	230	9	deliver	deliver	VERB
acarelar-2670	230	10	accounts	account	NOUN
acarelar-2670	230	11	,	,	PUNCT
acarelar-2670	230	12	particulars	particular	NOUN
acarelar-2670	230	13	or	or	CCONJ
acarelar-2670	230	14	information	information	NOUN
acarelar-2670	230	15	or	or	CCONJ
acarelar-2670	230	16	to	to	PART
acarelar-2670	230	17	keep	keep	VERB
acarelar-2670	230	18	records	record	NOUN
acarelar-2670	230	19	required	require	VERB
acarelar-2670	230	20	.	.	PUNCT
acarelar-2670	231	1	iv	iv	X
acarelar-2670	231	2	.	.	PUNCT
acarelar-2670	231	3	failure	failure	NOUN
acarelar-2670	231	4	to	to	PART
acarelar-2670	231	5	comply	comply	VERB
acarelar-2670	231	6	with	with	ADP
acarelar-2670	231	7	the	the	DET
acarelar-2670	231	8	requirements	requirement	NOUN
acarelar-2670	231	9	of	of	ADP
acarelar-2670	231	10	a	a	DET
acarelar-2670	231	11	notice	notice	NOUN
acarelar-2670	231	12	served	serve	VERB
acarelar-2670	231	13	on	on	ADP
acarelar-2670	231	14	him	he	PRON
acarelar-2670	231	15	.	.	PUNCT
acarelar-2670	232	1	v.	v.	ADP
acarelar-2670	232	2	failure	failure	NOUN
acarelar-2670	232	3	to	to	PART
acarelar-2670	232	4	comply	comply	VERB
acarelar-2670	232	5	with	with	ADP
acarelar-2670	232	6	the	the	DET
acarelar-2670	232	7	requirement	requirement	NOUN
acarelar-2670	232	8	for	for	ADP
acarelar-2670	232	9	accounts	account	NOUN
acarelar-2670	232	10	for	for	ADP
acarelar-2670	232	11	profits	profit	NOUN
acarelar-2670	232	12	and	and	CCONJ
acarelar-2670	232	13	losses.113	losses.113	ADJ
acarelar-2670	232	14	vi	vi	PROPN
acarelar-2670	232	15	.	.	PROPN
acarelar-2670	232	16	failure	failure	NOUN
acarelar-2670	232	17	to	to	PART
acarelar-2670	232	18	attend	attend	VERB
acarelar-2670	232	19	in	in	ADP
acarelar-2670	232	20	answers	answer	NOUN
acarelar-2670	232	21	or	or	CCONJ
acarelar-2670	232	22	summons	summon	NOUN
acarelar-2670	232	23	served	serve	VERB
acarelar-2670	232	24	on	on	ADP
acarelar-2670	232	25	him	he	PRON
acarelar-2670	232	26	or	or	CCONJ
acarelar-2670	232	27	fails	fail	VERB
acarelar-2670	232	28	to	to	PART
acarelar-2670	232	29	answer	answer	VERB
acarelar-2670	232	30	any	any	DET
acarelar-2670	232	31	question	question	NOUN
acarelar-2670	232	32	lawfully	lawfully	ADV
acarelar-2670	232	33	put	put	VERB
acarelar-2670	232	34	to	to	ADP
acarelar-2670	232	35	him	he	PRON
acarelar-2670	232	36	.	.	PUNCT
acarelar-2670	233	1	vii	vii	PROPN
acarelar-2670	233	2	.	.	PROPN
acarelar-2670	233	3	failure	failure	NOUN
acarelar-2670	233	4	to	to	PART
acarelar-2670	233	5	keep	keep	VERB
acarelar-2670	233	6	sufficient	sufficient	ADJ
acarelar-2670	233	7	records114	records114	PROPN
acarelar-2670	233	8	the	the	DET
acarelar-2670	233	9	offence	offence	NOUN
acarelar-2670	233	10	of	of	ADP
acarelar-2670	233	11	making	make	VERB
acarelar-2670	233	12	a	a	DET
acarelar-2670	233	13	false	false	ADJ
acarelar-2670	233	14	statement	statement	NOUN
acarelar-2670	233	15	or	or	CCONJ
acarelar-2670	233	16	false	false	ADJ
acarelar-2670	233	17	representation	representation	NOUN
acarelar-2670	233	18	or	or	CCONJ
acarelar-2670	233	19	forgery	forgery	NOUN
acarelar-2670	233	20	,	,	PUNCT
acarelar-2670	233	21	fraudulently	fraudulently	ADV
acarelar-2670	233	22	,	,	PUNCT
acarelar-2670	233	23	lends	lend	VERB
acarelar-2670	233	24	in	in	ADP
acarelar-2670	233	25	any	any	DET
acarelar-2670	233	26	form	form	NOUN
acarelar-2670	233	27	of	of	ADP
acarelar-2670	233	28	aid	aid	NOUN
acarelar-2670	233	29	,	,	PUNCT
acarelar-2670	233	30	assist	assist	NOUN
acarelar-2670	233	31	,	,	PUNCT
acarelar-2670	233	32	and	and	CCONJ
acarelar-2670	233	33	counseling	counseling	NOUN
acarelar-2670	233	34	,	,	PUNCT
acarelar-2670	233	35	inciting	incite	VERB
acarelar-2670	233	36	or	or	CCONJ
acarelar-2670	233	37	inducing	induce	VERB
acarelar-2670	233	38	any	any	DET
acarelar-2670	233	39	other	other	ADJ
acarelar-2670	233	40	person	person	NOUN
acarelar-2670	233	41	to	to	PART
acarelar-2670	233	42	make	make	VERB
acarelar-2670	233	43	or	or	CCONJ
acarelar-2670	233	44	deliver	deliver	VERB
acarelar-2670	233	45	false	false	ADJ
acarelar-2670	233	46	return	return	NOUN
acarelar-2670	233	47	or	or	CCONJ
acarelar-2670	233	48	statement	statement	NOUN
acarelar-2670	233	49	,	,	PUNCT
acarelar-2670	233	50	keep	keep	VERB
acarelar-2670	233	51	or	or	CCONJ
acarelar-2670	233	52	preparing	prepare	VERB
acarelar-2670	233	53	any	any	DET
acarelar-2670	233	54	false	false	ADJ
acarelar-2670	233	55	return	return	NOUN
acarelar-2670	233	56	or	or	CCONJ
acarelar-2670	233	57	statement	statement	NOUN
acarelar-2670	233	58	and	and	CCONJ
acarelar-2670	233	59	refusal	refusal	NOUN
acarelar-2670	233	60	or	or	CCONJ
acarelar-2670	233	61	neglected	neglect	VERB
acarelar-2670	233	62	to	to	PART
acarelar-2670	233	63	pay	pay	VERB
acarelar-2670	233	64	tax	tax	NOUN
acarelar-2670	233	65	.	.	PUNCT
acarelar-2670	234	1	this	this	PRON
acarelar-2670	234	2	is	be	AUX
acarelar-2670	234	3	liable	liable	ADJ
acarelar-2670	234	4	to	to	ADP
acarelar-2670	234	5	a	a	DET
acarelar-2670	234	6	fine	fine	NOUN
acarelar-2670	234	7	of	of	ADP
acarelar-2670	234	8	n1,000	n1,000	PROPN
acarelar-2670	234	9	and	and	CCONJ
acarelar-2670	234	10	triple	triple	DET
acarelar-2670	234	11	the	the	DET
acarelar-2670	234	12	amount	amount	NOUN
acarelar-2670	234	13	of	of	ADP
acarelar-2670	234	14	tax	tax	NOUN
acarelar-2670	234	15	for	for	ADP
acarelar-2670	234	16	which	which	PRON
acarelar-2670	234	17	the	the	DET
acarelar-2670	234	18	person	person	NOUN
acarelar-2670	234	19	assessable	assessable	ADJ
acarelar-2670	234	20	is	be	AUX
acarelar-2670	234	21	liable	liable	ADJ
acarelar-2670	234	22	for	for	ADP
acarelar-2670	234	23	imprisonment	imprisonment	NOUN
acarelar-2670	234	24	or	or	CCONJ
acarelar-2670	234	25	six	six	NUM
acarelar-2670	234	26	months	month	NOUN
acarelar-2670	234	27	or	or	CCONJ
acarelar-2670	234	28	both	both	PRON
acarelar-2670	234	29	.	.	PUNCT
acarelar-2670	235	1	again	again	ADV
acarelar-2670	235	2	,	,	PUNCT
acarelar-2670	235	3	any	any	DET
acarelar-2670	235	4	person	person	NOUN
acarelar-2670	235	5	who	who	PRON
acarelar-2670	235	6	withheld	withhold	VERB
acarelar-2670	235	7	tax	tax	NOUN
acarelar-2670	235	8	deducted	deduct	VERB
acarelar-2670	235	9	or	or	CCONJ
acarelar-2670	235	10	did	do	AUX
acarelar-2670	235	11	not	not	PART
acarelar-2670	235	12	deduct	deduct	VERB
acarelar-2670	235	13	at	at	ADV
acarelar-2670	235	14	all	all	ADV
acarelar-2670	235	15	is	be	AUX
acarelar-2670	235	16	guilty	guilty	ADJ
acarelar-2670	235	17	of	of	ADP
acarelar-2670	235	18	an	an	DET
acarelar-2670	235	19	offence	offence	NOUN
acarelar-2670	235	20	and	and	CCONJ
acarelar-2670	235	21	liable	liable	ADJ
acarelar-2670	235	22	to	to	ADP
acarelar-2670	235	23	a	a	DET
acarelar-2670	235	24	fine	fine	ADJ
acarelar-2670	235	25	and	and	CCONJ
acarelar-2670	235	26	liable	liable	ADJ
acarelar-2670	235	27	to	to	ADP
acarelar-2670	235	28	a	a	DET
acarelar-2670	235	29	fine	fine	NOUN
acarelar-2670	235	30	of	of	ADP
acarelar-2670	235	31	200	200	NUM
acarelar-2670	235	32	%	%	NOUN
acarelar-2670	235	33	of	of	ADP
acarelar-2670	235	34	tax	tax	NOUN
acarelar-2670	235	35	withheld	withhold	VERB
acarelar-2670	235	36	or	or	CCONJ
acarelar-2670	235	37	not	not	PART
acarelar-2670	235	38	remitted	remit	VERB
acarelar-2670	235	39	and	and	CCONJ
acarelar-2670	235	40	interest	interest	NOUN
acarelar-2670	235	41	at	at	ADP
acarelar-2670	235	42	the	the	DET
acarelar-2670	235	43	prevailing	prevail	VERB
acarelar-2670	235	44	commercial	commercial	ADJ
acarelar-2670	235	45	rate.115	rate.115	PROPN
acarelar-2670	235	46	however	however	ADV
acarelar-2670	235	47	,	,	PUNCT
acarelar-2670	235	48	the	the	DET
acarelar-2670	235	49	offence	offence	NOUN
acarelar-2670	235	50	by	by	ADP
acarelar-2670	235	51	authorized	authorized	ADJ
acarelar-2670	235	52	or	or	CCONJ
acarelar-2670	235	53	unauthorized	unauthorized	ADJ
acarelar-2670	235	54	person	person	NOUN
acarelar-2670	235	55	,	,	PUNCT
acarelar-2670	235	56	that	that	ADV
acarelar-2670	235	57	is	is	ADV
acarelar-2670	235	58	,	,	PUNCT
acarelar-2670	235	59	a.	a.	NOUN
acarelar-2670	235	60	demands	demand	NOUN
acarelar-2670	235	61	in	in	ADP
acarelar-2670	235	62	excess	excess	NOUN
acarelar-2670	235	63	of	of	ADP
acarelar-2670	235	64	an	an	DET
acarelar-2670	235	65	assessment	assessment	NOUN
acarelar-2670	235	66	b.	b.	PROPN
acarelar-2670	235	67	withholds	withhold	VERB
acarelar-2670	235	68	a	a	DET
acarelar-2670	235	69	portion	portion	NOUN
acarelar-2670	235	70	of	of	ADP
acarelar-2670	235	71	tax	tax	NOUN
acarelar-2670	235	72	collected	collect	VERB
acarelar-2670	235	73	c.	c.	NOUN
acarelar-2670	235	74	enters	enter	VERB
acarelar-2670	235	75	false	false	ADJ
acarelar-2670	235	76	returns	return	NOUN
acarelar-2670	235	77	of	of	ADP
acarelar-2670	235	78	the	the	DET
acarelar-2670	235	79	amount	amount	NOUN
acarelar-2670	235	80	collected	collect	VERB
acarelar-2670	235	81	d.	d.	PROPN
acarelar-2670	235	82	defrauds	defraud	VERB
acarelar-2670	235	83	any	any	DET
acarelar-2670	235	84	person	person	NOUN
acarelar-2670	235	85	,	,	PUNCT
acarelar-2670	235	86	embezzles	embezzle	NOUN
acarelar-2670	235	87	or	or	CCONJ
acarelar-2670	235	88	use	use	VERB
acarelar-2670	235	89	his	his	PRON
acarelar-2670	235	90	position	position	NOUN
acarelar-2670	235	91	to	to	PART
acarelar-2670	235	92	deal	deal	VERB
acarelar-2670	235	93	wrongfully	wrongfully	ADV
acarelar-2670	235	94	with	with	ADP
acarelar-2670	235	95	enter	enter	VERB
acarelar-2670	235	96	the	the	DET
acarelar-2670	235	97	board	board	NOUN
acarelar-2670	235	98	or	or	CCONJ
acarelar-2670	235	99	individual	individual	NOUN
acarelar-2670	235	100	.	.	PUNCT
acarelar-2670	236	1	e.	e.	AUX
acarelar-2670	236	2	not	not	PART
acarelar-2670	236	3	being	be	AUX
acarelar-2670	236	4	authorized	authorize	VERB
acarelar-2670	236	5	collected	collect	VERB
acarelar-2670	236	6	or	or	CCONJ
acarelar-2670	236	7	attempts	attempt	NOUN
acarelar-2670	236	8	to	to	PART
acarelar-2670	236	9	collect	collect	VERB
acarelar-2670	236	10	tax	tax	NOUN
acarelar-2670	236	11	in	in	ADP
acarelar-2670	236	12	all	all	PRON
acarelar-2670	236	13	,	,	PUNCT
acarelar-2670	236	14	the	the	DET
acarelar-2670	236	15	offender	offender	NOUN
acarelar-2670	236	16	found	find	VERB
acarelar-2670	236	17	guilty	guilty	ADJ
acarelar-2670	236	18	shall	shall	AUX
acarelar-2670	236	19	be	be	AUX
acarelar-2670	236	20	liable	liable	ADJ
acarelar-2670	236	21	to	to	ADP
acarelar-2670	236	22	a	a	DET
acarelar-2670	236	23	fine	fine	NOUN
acarelar-2670	236	24	of	of	ADP
acarelar-2670	236	25	n600	n600	NUM
acarelar-2670	236	26	or	or	CCONJ
acarelar-2670	236	27	to	to	PART
acarelar-2670	236	28	imprisonment	imprisonment	VERB
acarelar-2670	236	29	for	for	ADP
acarelar-2670	236	30	three	three	NUM
acarelar-2670	236	31	years	year	NOUN
acarelar-2670	236	32	or	or	CCONJ
acarelar-2670	236	33	both	both	PRON
acarelar-2670	236	34	.	.	PUNCT
acarelar-2670	237	1	16	16	NUM
acarelar-2670	237	2	.	.	PUNCT
acarelar-2670	237	3	recovery	recovery	NOUN
acarelar-2670	237	4	of	of	ADP
acarelar-2670	237	5	tax	tax	NOUN
acarelar-2670	237	6	and	and	CCONJ
acarelar-2670	237	7	commencement	commencement	NOUN
acarelar-2670	237	8	of	of	ADP
acarelar-2670	237	9	suit	suit	NOUN
acarelar-2670	237	10	the	the	DET
acarelar-2670	237	11	suit	suit	NOUN
acarelar-2670	237	12	for	for	ADP
acarelar-2670	237	13	the	the	DET
acarelar-2670	237	14	recovery	recovery	NOUN
acarelar-2670	237	15	of	of	ADP
acarelar-2670	237	16	tax	tax	NOUN
acarelar-2670	237	17	shall	shall	AUX
acarelar-2670	237	18	be	be	AUX
acarelar-2670	237	19	maintained	maintain	VERB
acarelar-2670	237	20	in	in	ADP
acarelar-2670	237	21	a	a	DET
acarelar-2670	237	22	court	court	NOUN
acarelar-2670	237	23	of	of	ADP
acarelar-2670	237	24	competent	competent	ADJ
acarelar-2670	237	25	jurisdiction	jurisdiction	NOUN
acarelar-2670	237	26	and	and	CCONJ
acarelar-2670	237	27	in	in	ADP
acarelar-2670	237	28	the	the	DET
acarelar-2670	237	29	official	official	ADJ
acarelar-2670	237	30	name	name	NOUN
acarelar-2670	237	31	of	of	ADP
acarelar-2670	237	32	the	the	DET
acarelar-2670	237	33	board	board	NOUN
acarelar-2670	237	34	.	.	PUNCT
acarelar-2670	238	1	the	the	DET
acarelar-2670	238	2	official	official	ADJ
acarelar-2670	238	3	name	name	NOUN
acarelar-2670	238	4	of	of	ADP
acarelar-2670	238	5	the	the	DET
acarelar-2670	238	6	board	board	NOUN
acarelar-2670	238	7	is	be	AUX
acarelar-2670	238	8	federal	federal	ADJ
acarelar-2670	238	9	inland	inland	ADJ
acarelar-2670	238	10	revenue	revenue	NOUN
acarelar-2670	238	11	service	service	NOUN
acarelar-2670	238	12	(	(	PUNCT
acarelar-2670	238	13	firs).116	firs).116	PROPN
acarelar-2670	238	14	17	17	NUM
acarelar-2670	238	15	.	.	PUNCT
acarelar-2670	239	1	repayment	repayment	NOUN
acarelar-2670	239	2	of	of	ADP
acarelar-2670	239	3	tax	tax	NOUN
acarelar-2670	239	4	claim	claim	NOUN
acarelar-2670	239	5	for	for	ADP
acarelar-2670	239	6	repayment	repayment	NOUN
acarelar-2670	239	7	of	of	ADP
acarelar-2670	239	8	any	any	DET
acarelar-2670	239	9	tax	tax	NOUN
acarelar-2670	239	10	overpaid	overpay	VERB
acarelar-2670	239	11	shall	shall	AUX
acarelar-2670	239	12	be	be	AUX
acarelar-2670	239	13	made	make	VERB
acarelar-2670	239	14	in	in	ADP
acarelar-2670	239	15	writing	writing	NOUN
acarelar-2670	239	16	within	within	ADP
acarelar-2670	239	17	six	six	NUM
acarelar-2670	239	18	years	year	NOUN
acarelar-2670	239	19	next	next	ADV
acarelar-2670	239	20	after	after	ADP
acarelar-2670	239	21	the	the	DET
acarelar-2670	239	22	end	end	NOUN
acarelar-2670	239	23	of	of	ADP
acarelar-2670	239	24	the	the	DET
acarelar-2670	239	25	accounting	accounting	NOUN
acarelar-2670	239	26	period	period	NOUN
acarelar-2670	239	27	to	to	PART
acarelar-2670	239	28	which	which	PRON
acarelar-2670	239	29	it	it	PRON
acarelar-2670	239	30	relates.117	relates.117	VERB
acarelar-2670	239	31	the	the	DET
acarelar-2670	239	32	board	board	NOUN
acarelar-2670	239	33	may	may	AUX
acarelar-2670	239	34	dispute	dispute	VERB
acarelar-2670	239	35	the	the	DET
acarelar-2670	239	36	claim	claim	NOUN
acarelar-2670	239	37	and	and	CCONJ
acarelar-2670	239	38	issue	issue	VERB
acarelar-2670	239	39	notice	notice	NOUN
acarelar-2670	239	40	of	of	ADP
acarelar-2670	239	41	refusal	refusal	NOUN
acarelar-2670	239	42	to	to	PART
acarelar-2670	239	43	admit	admit	VERB
acarelar-2670	239	44	the	the	DET
acarelar-2670	239	45	claim,118	claim,118	PROPN
acarelar-2670	239	46	where	where	SCONJ
acarelar-2670	239	47	the	the	DET
acarelar-2670	239	48	board	board	NOUN
acarelar-2670	239	49	accepts	accept	VERB
acarelar-2670	239	50	or	or	CCONJ
acarelar-2670	239	51	under	under	ADP
acarelar-2670	239	52	any	any	DET
acarelar-2670	239	53	order	order	NOUN
acarelar-2670	239	54	of	of	ADP
acarelar-2670	239	55	a	a	DET
acarelar-2670	239	56	competent	competent	ADJ
acarelar-2670	239	57	jurisdiction	jurisdiction	NOUN
acarelar-2670	239	58	,	,	PUNCT
acarelar-2670	239	59	a	a	DET
acarelar-2670	239	60	certificate	certificate	NOUN
acarelar-2670	239	61	to	to	ADP
acarelar-2670	239	62	that	that	DET
acarelar-2670	239	63	amount	amount	NOUN
acarelar-2670	239	64	shall	shall	AUX
acarelar-2670	239	65	be	be	AUX
acarelar-2670	239	66	given	give	VERB
acarelar-2670	239	67	.	.	PUNCT
acarelar-2670	240	1	the	the	DET
acarelar-2670	240	2	account	account	NOUN
acarelar-2670	240	3	general	general	NOUN
acarelar-2670	240	4	of	of	ADP
acarelar-2670	240	5	the	the	DET
acarelar-2670	240	6	federation	federation	NOUN
acarelar-2670	240	7	shall	shall	AUX
acarelar-2670	240	8	upon	upon	SCONJ
acarelar-2670	240	9	the	the	DET
acarelar-2670	240	10	receipt	receipt	NOUN
acarelar-2670	240	11	of	of	ADP
acarelar-2670	240	12	the	the	DET
acarelar-2670	240	13	certificate	certificate	NOUN
acarelar-2670	240	14	cause	cause	VERB
acarelar-2670	240	15	the	the	DET
acarelar-2670	240	16	repayment	repayment	NOUN
acarelar-2670	240	17	to	to	PART
acarelar-2670	240	18	be	be	AUX
acarelar-2670	240	19	made	make	VERB
acarelar-2670	240	20	.	.	PUNCT
acarelar-2670	241	1	18	18	NUM
acarelar-2670	241	2	.	.	X
acarelar-2670	241	3	conclusion	conclusion	NOUN
acarelar-2670	241	4	and	and	CCONJ
acarelar-2670	241	5	recommendations	recommendation	NOUN
acarelar-2670	241	6	the	the	DET
acarelar-2670	241	7	passage	passage	NOUN
acarelar-2670	241	8	of	of	ADP
acarelar-2670	241	9	the	the	DET
acarelar-2670	241	10	long	long	ADJ
acarelar-2670	241	11	awaited	await	VERB
acarelar-2670	241	12	act	act	NOUN
acarelar-2670	241	13	is	be	AUX
acarelar-2670	241	14	a	a	DET
acarelar-2670	241	15	major	major	ADJ
acarelar-2670	241	16	win	win	NOUN
acarelar-2670	241	17	for	for	ADP
acarelar-2670	241	18	the	the	DET
acarelar-2670	241	19	petroleum	petroleum	NOUN
acarelar-2670	241	20	industry	industry	NOUN
acarelar-2670	241	21	as	as	ADP
acarelar-2670	241	22	a	a	DET
acarelar-2670	241	23	whole	whole	NOUN
acarelar-2670	241	24	and	and	CCONJ
acarelar-2670	241	25	the	the	DET
acarelar-2670	241	26	country	country	NOUN
acarelar-2670	241	27	as	as	ADP
acarelar-2670	241	28	a	a	DET
acarelar-2670	241	29	whole	whole	NOUN
acarelar-2670	241	30	.	.	PUNCT
acarelar-2670	242	1	it	it	PRON
acarelar-2670	242	2	will	will	AUX
acarelar-2670	242	3	help	help	VERB
acarelar-2670	242	4	to	to	PART
acarelar-2670	242	5	attract	attract	VERB
acarelar-2670	242	6	foreign	foreign	ADJ
acarelar-2670	242	7	investment	investment	NOUN
acarelar-2670	242	8	in	in	ADP
acarelar-2670	242	9	the	the	DET
acarelar-2670	242	10	sector	sector	NOUN
acarelar-2670	242	11	.	.	PUNCT
acarelar-2670	243	1	the	the	DET
acarelar-2670	243	2	petroleum	petroleum	NOUN
acarelar-2670	243	3	industry	industry	NOUN
acarelar-2670	243	4	act	act	NOUN
acarelar-2670	243	5	represents	represent	VERB
acarelar-2670	243	6	an	an	DET
acarelar-2670	243	7	effort	effort	NOUN
acarelar-2670	243	8	to	to	PART
acarelar-2670	243	9	revamp	revamp	VERB
acarelar-2670	243	10	the	the	DET
acarelar-2670	243	11	oil	oil	NOUN
acarelar-2670	243	12	sector	sector	NOUN
acarelar-2670	243	13	.	.	PUNCT
acarelar-2670	244	1	it	it	PRON
acarelar-2670	244	2	set	set	VERB
acarelar-2670	244	3	out	out	ADP
acarelar-2670	244	4	standards	standard	NOUN
acarelar-2670	244	5	for	for	ADP
acarelar-2670	244	6	the	the	DET
acarelar-2670	244	7	management	management	NOUN
acarelar-2670	244	8	the	the	DET
acarelar-2670	244	9	foremost	foremost	ADJ
acarelar-2670	244	10	nigeria	nigeria	PROPN
acarelar-2670	244	11	’s	’s	PART
acarelar-2670	244	12	natural	natural	ADJ
acarelar-2670	244	13	resources	resource	NOUN
acarelar-2670	244	14	.	.	PUNCT
acarelar-2670	245	1	it	it	PRON
acarelar-2670	245	2	made	make	VERB
acarelar-2670	245	3	the	the	DET
acarelar-2670	245	4	upstream	upstream	ADJ
acarelar-2670	245	5	sector	sector	NOUN
acarelar-2670	245	6	a	a	DET
acarelar-2670	245	7	commercially	commercially	ADV
acarelar-2670	245	8	and	and	CCONJ
acarelar-2670	245	9	profit	profit	NOUN
acarelar-2670	245	10	oriented	orient	VERB
acarelar-2670	245	11	business	business	NOUN
acarelar-2670	245	12	,	,	PUNCT
acarelar-2670	245	13	the	the	DET
acarelar-2670	245	14	economic	economic	ADJ
acarelar-2670	245	15	and	and	CCONJ
acarelar-2670	245	16	social	social	ADJ
acarelar-2670	245	17	development	development	NOUN
acarelar-2670	245	18	of	of	ADP
acarelar-2670	245	19	the	the	DET
acarelar-2670	245	20	host	host	NOUN
acarelar-2670	245	21	communities	community	NOUN
acarelar-2670	245	22	.	.	PUNCT
acarelar-2670	246	1	the	the	DET
acarelar-2670	246	2	duty	duty	NOUN
acarelar-2670	246	3	introduced	introduce	VERB
acarelar-2670	246	4	is	be	AUX
acarelar-2670	246	5	help	help	NOUN
acarelar-2670	246	6	protect	protect	VERB
acarelar-2670	246	7	oil	oil	NOUN
acarelar-2670	246	8	assets	asset	NOUN
acarelar-2670	246	9	in	in	ADP
acarelar-2670	246	10	the	the	DET
acarelar-2670	246	11	communities	community	NOUN
acarelar-2670	246	12	from	from	ADP
acarelar-2670	246	13	vandalism	vandalism	NOUN
acarelar-2670	246	14	.	.	PUNCT
acarelar-2670	247	1	note	note	VERB
acarelar-2670	247	2	that	that	SCONJ
acarelar-2670	247	3	it	it	PRON
acarelar-2670	247	4	introduced	introduce	VERB
acarelar-2670	247	5	3	3	NUM
acarelar-2670	247	6	%	%	NOUN
acarelar-2670	247	7	contribution	contribution	NOUN
acarelar-2670	247	8	to	to	ADP
acarelar-2670	247	9	host	host	NOUN
acarelar-2670	247	10	communities	community	NOUN
acarelar-2670	247	11	development	development	PROPN
acarelar-2670	247	12	trust	trust	PROPN
acarelar-2670	247	13	fund	fund	NOUN
acarelar-2670	247	14	and	and	CCONJ
acarelar-2670	247	15	30	30	NUM
acarelar-2670	247	16	%	%	NOUN
acarelar-2670	247	17	profit	profit	NOUN
acarelar-2670	247	18	to	to	ADP
acarelar-2670	247	19	nnpc	nnpc	PROPN
acarelar-2670	247	20	ltd	ltd	PROPN
acarelar-2670	247	21	for	for	ADP
acarelar-2670	247	22	the	the	DET
acarelar-2670	247	23	frontier	frontier	NOUN
acarelar-2670	247	24	basin	basin	NOUN
acarelar-2670	247	25	.	.	PUNCT
acarelar-2670	248	1	the	the	DET
acarelar-2670	248	2	pia	pia	PROPN
acarelar-2670	248	3	introduced	introduce	VERB
acarelar-2670	248	4	a	a	DET
acarelar-2670	248	5	hydrocarbon	hydrocarbon	NOUN
acarelar-2670	248	6	tax	tax	NOUN
acarelar-2670	248	7	without	without	ADP
acarelar-2670	248	8	necessary	necessary	ADJ
acarelar-2670	248	9	amending	amend	VERB
acarelar-2670	248	10	petroleum	petroleum	NOUN
acarelar-2670	248	11	profit	profit	NOUN
acarelar-2670	248	12	tax	tax	NOUN
acarelar-2670	248	13	act	act	PROPN
acarelar-2670	248	14	.	.	PUNCT
acarelar-2670	249	1	this	this	DET
acarelar-2670	249	2	tax	tax	NOUN
acarelar-2670	249	3	applies	apply	VERB
acarelar-2670	249	4	to	to	ADP
acarelar-2670	249	5	crude	crude	ADJ
acarelar-2670	249	6	oil	oil	NOUN
acarelar-2670	249	7	,	,	PUNCT
acarelar-2670	249	8	condensates	condensate	NOUN
acarelar-2670	249	9	and	and	CCONJ
acarelar-2670	249	10	natural	natural	ADJ
acarelar-2670	249	11	gas	gas	NOUN
acarelar-2670	249	12	liquids	liquid	NOUN
acarelar-2670	249	13	produced	produce	VERB
acarelar-2670	249	14	from	from	ADP
acarelar-2670	249	15	associated	associated	ADJ
acarelar-2670	249	16	gas	gas	NOUN
acarelar-2670	249	17	operations	operation	NOUN
acarelar-2670	249	18	.	.	PUNCT
acarelar-2670	250	1	it	it	PRON
acarelar-2670	250	2	is	be	AUX
acarelar-2670	250	3	charged	charge	VERB
acarelar-2670	250	4	and	and	CCONJ
acarelar-2670	250	5	assessed	assess	VERB
acarelar-2670	250	6	on	on	ADP
acarelar-2670	250	7	profits	profit	NOUN
acarelar-2670	250	8	from	from	ADP
acarelar-2670	250	9	crude	crude	ADJ
acarelar-2670	250	10	oil	oil	NOUN
acarelar-2670	250	11	on	on	ADP
acarelar-2670	250	12	such	such	ADJ
acarelar-2670	250	13	operations	operation	NOUN
acarelar-2670	250	14	in	in	ADP
acarelar-2670	250	15	each	each	DET
acarelar-2670	250	16	accounting	accounting	NOUN
acarelar-2670	250	17	period	period	NOUN
acarelar-2670	250	18	at	at	ADP
acarelar-2670	250	19	the	the	DET
acarelar-2670	250	20	stated	state	VERB
acarelar-2670	250	21	rates	rate	NOUN
acarelar-2670	250	22	for	for	ADP
acarelar-2670	250	23	new	new	ADJ
acarelar-2670	250	24	acreages	acreage	NOUN
acarelar-2670	250	25	and	and	CCONJ
acarelar-2670	250	26	converted	convert	VERB
acarelar-2670	250	27	acreages	acreage	NOUN
acarelar-2670	250	28	respectively	respectively	ADV
acarelar-2670	250	29	.	.	PUNCT
acarelar-2670	251	1	while	while	SCONJ
acarelar-2670	251	2	commending	commend	VERB
acarelar-2670	251	3	the	the	DET
acarelar-2670	251	4	effort	effort	NOUN
acarelar-2670	251	5	to	to	PART
acarelar-2670	251	6	fast	fast	ADJ
acarelar-2670	251	7	-	-	PUNCT
acarelar-2670	251	8	track	track	NOUN
acarelar-2670	251	9	the	the	DET
acarelar-2670	251	10	turnaround	turnaround	NOUN
acarelar-2670	251	11	in	in	ADP
acarelar-2670	251	12	the	the	DET
acarelar-2670	251	13	petroleum	petroleum	NOUN
acarelar-2670	251	14	sector	sector	NOUN
acarelar-2670	251	15	,	,	PUNCT
acarelar-2670	251	16	there	there	PRON
acarelar-2670	251	17	is	be	VERB
acarelar-2670	251	18	need	need	NOUN
acarelar-2670	251	19	to	to	PART
acarelar-2670	251	20	avoid	avoid	VERB
acarelar-2670	251	21	creating	create	VERB
acarelar-2670	251	22	more	more	ADJ
acarelar-2670	251	23	problems	problem	NOUN
acarelar-2670	251	24	while	while	SCONJ
acarelar-2670	251	25	attempting	attempt	VERB
acarelar-2670	251	26	to	to	PART
acarelar-2670	251	27	solve	solve	VERB
acarelar-2670	251	28	another	another	PRON
acarelar-2670	251	29	.	.	PUNCT
acarelar-2670	252	1	it	it	PRON
acarelar-2670	252	2	is	be	AUX
acarelar-2670	252	3	recommended	recommend	VERB
acarelar-2670	252	4	that	that	SCONJ
acarelar-2670	252	5	the	the	DET
acarelar-2670	252	6	following	follow	VERB
acarelar-2670	252	7	be	be	AUX
acarelar-2670	252	8	addressed	address	VERB
acarelar-2670	252	9	:	:	PUNCT
acarelar-2670	252	10	the	the	DET
acarelar-2670	252	11	existence	existence	NOUN
acarelar-2670	252	12	of	of	ADP
acarelar-2670	252	13	two	two	NUM
acarelar-2670	252	14	laws	law	NOUN
acarelar-2670	252	15	of	of	ADP
acarelar-2670	252	16	pia	pia	PROPN
acarelar-2670	252	17	and	and	CCONJ
acarelar-2670	252	18	ppta	ppta	NOUN
acarelar-2670	252	19	will	will	AUX
acarelar-2670	252	20	create	create	VERB
acarelar-2670	252	21	more	more	ADJ
acarelar-2670	252	22	confusion	confusion	NOUN
acarelar-2670	252	23	;	;	PUNCT
acarelar-2670	252	24	one	one	PRON
acarelar-2670	252	25	should	should	AUX
acarelar-2670	252	26	be	be	AUX
acarelar-2670	252	27	made	make	VERB
acarelar-2670	252	28	to	to	PART
acarelar-2670	252	29	repeal	repeal	VERB
acarelar-2670	252	30	the	the	DET
acarelar-2670	252	31	other	other	ADJ
acarelar-2670	252	32	.	.	PUNCT
acarelar-2670	253	1	for	for	ADP
acarelar-2670	253	2	instance	instance	NOUN
acarelar-2670	253	3	,	,	PUNCT
acarelar-2670	253	4	sections	section	NOUN
acarelar-2670	253	5	260	260	NUM
acarelar-2670	253	6	to	to	ADP
acarelar-2670	253	7	301of	301of	ADJ
acarelar-2670	253	8	pia	pia	PROPN
acarelar-2670	253	9	conflicts	conflict	NOUN
acarelar-2670	253	10	with	with	ADP
acarelar-2670	253	11	the	the	DET
acarelar-2670	253	12	ppta	ppta	NOUN
acarelar-2670	253	13	provisions	provision	NOUN
acarelar-2670	253	14	.	.	PUNCT
acarelar-2670	254	1	under	under	ADP
acarelar-2670	254	2	the	the	DET
acarelar-2670	254	3	petroleum	petroleum	NOUN
acarelar-2670	254	4	industry	industry	NOUN
acarelar-2670	254	5	act	act	NOUN
acarelar-2670	254	6	,	,	PUNCT
acarelar-2670	254	7	there	there	PRON
acarelar-2670	254	8	are	be	VERB
acarelar-2670	254	9	a	a	DET
acarelar-2670	254	10	lot	lot	NOUN
acarelar-2670	254	11	of	of	ADP
acarelar-2670	254	12	challenges	challenge	NOUN
acarelar-2670	254	13	of	of	ADP
acarelar-2670	254	14	interpretation	interpretation	NOUN
acarelar-2670	254	15	and	and	CCONJ
acarelar-2670	254	16	imprecision	imprecision	NOUN
acarelar-2670	254	17	that	that	PRON
acarelar-2670	254	18	calls	call	VERB
acarelar-2670	254	19	for	for	ADP
acarelar-2670	254	20	amendment	amendment	NOUN
acarelar-2670	254	21	.	.	PUNCT
acarelar-2670	255	1	for	for	ADP
acarelar-2670	255	2	instance	instance	NOUN
acarelar-2670	255	3	,	,	PUNCT
acarelar-2670	255	4	there	there	PRON
acarelar-2670	255	5	is	be	VERB
acarelar-2670	255	6	the	the	DET
acarelar-2670	255	7	creation	creation	NOUN
acarelar-2670	255	8	of	of	ADP
acarelar-2670	255	9	3percent	3percent	NUM
acarelar-2670	255	10	levy	levy	NOUN
acarelar-2670	255	11	for	for	ADP
acarelar-2670	255	12	the	the	DET
acarelar-2670	255	13	host	host	NOUN
acarelar-2670	255	14	communities	community	NOUN
acarelar-2670	255	15	whereas	whereas	SCONJ
acarelar-2670	255	16	there	there	PRON
acarelar-2670	255	17	exists	exist	VERB
acarelar-2670	255	18	,	,	PUNCT
acarelar-2670	255	19	niger	niger	NOUN
acarelar-2670	255	20	delta	delta	NOUN
acarelar-2670	255	21	development	development	NOUN
acarelar-2670	255	22	levy	levy	NOUN
acarelar-2670	255	23	.	.	PUNCT
acarelar-2670	256	1	there	there	PRON
acarelar-2670	256	2	should	should	AUX
acarelar-2670	256	3	be	be	AUX
acarelar-2670	256	4	either	either	CCONJ
acarelar-2670	256	5	the	the	DET
acarelar-2670	256	6	aggregation	aggregation	NOUN
acarelar-2670	256	7	of	of	ADP
acarelar-2670	256	8	those	those	DET
acarelar-2670	256	9	levies	levy	NOUN
acarelar-2670	256	10	or	or	CCONJ
acarelar-2670	256	11	scraping	scraping	NOUN
acarelar-2670	256	12	of	of	ADP
acarelar-2670	256	13	one	one	NUM
acarelar-2670	256	14	.	.	PUNCT
acarelar-2670	257	1	the	the	DET
acarelar-2670	257	2	provision	provision	NOUN
acarelar-2670	257	3	of	of	ADP
acarelar-2670	257	4	3	3	NUM
acarelar-2670	257	5	percent	percent	NOUN
acarelar-2670	257	6	contribution	contribution	NOUN
acarelar-2670	257	7	for	for	ADP
acarelar-2670	257	8	the	the	DET
acarelar-2670	257	9	host	host	NOUN
acarelar-2670	257	10	community	community	NOUN
acarelar-2670	257	11	but	but	CCONJ
acarelar-2670	257	12	30	30	NUM
acarelar-2670	257	13	percent	percent	NOUN
acarelar-2670	257	14	for	for	ADP
acarelar-2670	257	15	the	the	DET
acarelar-2670	257	16	frontier	frontier	NOUN
acarelar-2670	257	17	basin	basin	NOUN
acarelar-2670	257	18	is	be	AUX
acarelar-2670	257	19	not	not	PART
acarelar-2670	257	20	fair	fair	ADJ
acarelar-2670	257	21	.	.	PUNCT
acarelar-2670	258	1	the	the	DET
acarelar-2670	258	2	introduction	introduction	NOUN
acarelar-2670	258	3	of	of	ADP
acarelar-2670	258	4	the	the	DET
acarelar-2670	258	5	new	new	ADJ
acarelar-2670	258	6	hydrocarbon	hydrocarbon	NOUN
acarelar-2670	258	7	tax	tax	NOUN
acarelar-2670	258	8	will	will	AUX
acarelar-2670	258	9	lead	lead	VERB
acarelar-2670	258	10	to	to	ADP
acarelar-2670	258	11	an	an	DET
acarelar-2670	258	12	unnecessary	unnecessary	ADJ
acarelar-2670	258	13	tension	tension	NOUN
acarelar-2670	258	14	in	in	ADP
acarelar-2670	258	15	the	the	DET
acarelar-2670	258	16	country	country	NOUN
acarelar-2670	258	17	as	as	ADP
acarelar-2670	258	18	the	the	DET
acarelar-2670	258	19	amount	amount	NOUN
acarelar-2670	258	20	that	that	PRON
acarelar-2670	258	21	will	will	AUX
acarelar-2670	258	22	be	be	AUX
acarelar-2670	258	23	accruing	accrue	VERB
acarelar-2670	258	24	to	to	ADP
acarelar-2670	258	25	the	the	DET
acarelar-2670	258	26	revenue	revenue	NOUN
acarelar-2670	258	27	pool	pool	NOUN
acarelar-2670	258	28	;	;	PUNCT
acarelar-2670	258	29	the	the	DET
acarelar-2670	258	30	federation	federation	NOUN
acarelar-2670	258	31	account	account	NOUN
acarelar-2670	258	32	will	will	AUX
acarelar-2670	258	33	be	be	AUX
acarelar-2670	258	34	low	low	ADJ
acarelar-2670	258	35	.	.	PUNCT
acarelar-2670	259	1	this	this	PRON
acarelar-2670	259	2	will	will	AUX
acarelar-2670	259	3	also	also	ADV
acarelar-2670	259	4	call	call	VERB
acarelar-2670	259	5	for	for	ADP
acarelar-2670	259	6	constitutional	constitutional	ADJ
acarelar-2670	259	7	amendment	amendment	NOUN
acarelar-2670	259	8	.	.	PUNCT
acarelar-2670	260	1	112	112	NUM
acarelar-2670	260	2	ibid	ibid	NOUN
acarelar-2670	260	3	,	,	PUNCT
acarelar-2670	260	4	s.33(1	s.33(1	NUM
acarelar-2670	260	5	)	)	PUNCT
acarelar-2670	260	6	113	113	NUM
acarelar-2670	260	7	ibid	ibid	NOUN
acarelar-2670	260	8	,	,	PUNCT
acarelar-2670	260	9	s.	s.	PROPN
acarelar-2670	260	10	30	30	NUM
acarelar-2670	260	11	&	&	CCONJ
acarelar-2670	260	12	52	52	NUM
acarelar-2670	260	13	(	(	PUNCT
acarelar-2670	260	14	1	1	NUM
acarelar-2670	260	15	)	)	PUNCT
acarelar-2670	260	16	(	(	PUNCT
acarelar-2670	260	17	b	b	X
acarelar-2670	260	18	)	)	PUNCT
acarelar-2670	260	19	114	114	NUM
acarelar-2670	260	20	ibid	ibid	NOUN
acarelar-2670	260	21	s.29	s.29	NOUN
acarelar-2670	260	22	115	115	NUM
acarelar-2670	260	23	ibid	ibid	NOUN
acarelar-2670	260	24	,	,	PUNCT
acarelar-2670	260	25	s.54	s.54	PROPN
acarelar-2670	260	26	116	116	NUM
acarelar-2670	260	27	firs	fir	NOUN
acarelar-2670	260	28	(	(	PUNCT
acarelar-2670	260	29	e	e	NOUN
acarelar-2670	260	30	)	)	PUNCT
acarelar-2670	260	31	act	act	PROPN
acarelar-2670	260	32	,	,	PUNCT
acarelar-2670	260	33	2007	2007	NUM
acarelar-2670	260	34	,	,	PUNCT
acarelar-2670	260	35	s.48	s.48	PROPN
acarelar-2670	260	36	and	and	CCONJ
acarelar-2670	260	37	59	59	NUM
acarelar-2670	260	38	117	117	NUM
acarelar-2670	260	39	ppta	ppta	NOUN
acarelar-2670	260	40	,	,	PUNCT
acarelar-2670	260	41	2004	2004	NUM
acarelar-2670	260	42	,	,	PUNCT
acarelar-2670	260	43	s.50(1	s.50(1	NOUN
acarelar-2670	260	44	)	)	PUNCT
acarelar-2670	260	45	118	118	NUM