202. (1) In the foregoing provisions of this chapter “net proceeds” means in relation to any tax or duty the proceeds thereof reduced by the cost of collection, and for the purposes of those provisions the net proceeds of any tax or duty, or of any part of any tax or duty, in or attributable to any area shall be ascertained and certified by the Auditor General of the Federation, whose certificate shall be final.

(2) Subject as aforesaid, and to any other express provision in this chapter, an Act of the Federal Parliament may, in any case where under this Part of this Constitution the proceeds of any duty or tax, or may be, assigned to any unit, provide for the manner in which the proceeds are to be calculated, for the time from or at which and the manner in which any payments are to be made, for the making of adjustments between one financial year and another, and for any other incidental or ancillary matters.