Section 29, The National Revenue Authority Act, 2002

(1) For the purpose of performing its functions and meeting its obligations under this Act, the Authority may, with the approval of the Board, borrow money or raise capital in any currency and from any source. [Margin: Borrowing powers of Authority.] (2) The Authority may charge its assets, undertakings and income with the repayment of any money borrowed together with interest thereon, and may issue bonds or other securities in order to secure repayment of any money so borrowed.