The two main statutes are the Reciprocal Enforcement of Judgment Act 1922 Cap 175 Laws of the Federation and Lagos 1958 and the Foreign Judgment (Reciprocal Enforcement) Cap 152 Laws of the Federation 1990 Act Cap F35 of the Revised Laws of the Federation 2004. The 1958 ordinance was promulgated to facilitate the reciprocal enforcement of Judgments obtained in Nigeria and in the United Kingdom and other territories under her majesty’s protection not having been repealed by the 1990 Act, the Act still applies to the United Kingdom and other part of her majesty’s dominion. See Macaulay v. R.Z.B Austria (2003) 18 NWLR (Pt. 852) SC 282.
— R.O. Nwodo, JCA. Teleglobe v 21st Century Tech. (2008) – CA/L/694/2006