The operationability of the fund is anchored on the 2020 Finance Act (Amendment) Bill signed on December 31, 2020, by President Muhammadu Buhari which provides that the Debt Management Office (DMO) shall supervise the operations of the fund. The act, which has the commencement date of January 1, 2021, introduced significant changes to some tax and regulatory laws in Nigeria, including the introduction of COVID-19 incentives, alongside other changes. The Finance Act 2020 Part XV, states that: “Subject to Section 44 (1) (h) of the Constitution of the Federal Republic of Nigeria, 1999, there is established by the trust, as a sub-fund of the Crisis Intervention Fund, an unclaimed Funds Trust Fund.”