Created the Nigeria Police Trust Fund and the 0.5% Police Trust Fund Levy — the levy is now consolidated into the 4% Development Levy under NTA 2025.
The Police Trust Fund Act established a dedicated funding vehicle for the Nigeria Police Force — separate from the regular federal budget — to finance capital projects, training, equipment and welfare for officers. It was funded by a 0.5% levy on the net profits of large companies (combined with the Education Tax 2.5%, NITDA 1% and NASENI 0.25% under the now-consolidated 4% Dev Levy of the Nigeria Tax Act 2025). The Trust Fund itself remains operational; the levy mechanism has changed.