The implication of the Finance Act 2021 with some of the modest changes contained therein, is that the Act is focused on various macro-economic policies of the Federal government which are in alignment with the 2017 10-point road map to tackle the obstructions to growth in order to drive productivity, broaden wealth creation and bolster overall economic growth in the economy of Nigeria which would in turn reflect positively in the economic lives of Nigerians.

Furthermore, the Act is aimed at economic recovery in line with the Economic recovery growth plan (ERGP) of the Federal Government. Although the Honourable Minister of Finance has hinted at a possible amendment to the Act by mid-2022, it is expected that with proper implementation of the provisions of the Act, Nigeria will be well on her way to economic recovery.

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