Contents How Prepared is the Nigerian Legal Regime for the Inevitable Decommissioning Surge of Offshore Oil and Gas Installations? / Ivuerah Stephen Odezi The Nigerian Electricity Regulatory Commission : An Independent Regulator? / Harrison Declan Taxation of Petroleum Sharing Contracts : Salient Issues Arising from the Application of the Petroleum Profits Tax Act / Jite Abere Managing Risks for Offshore Workers in Kidnap and Terrorist Prone Oil Producing Communities in Nigeria / Bimbo Atilola The Jurisdiction of the Nigerian Electricity Regulatory Commission to Hear Petitions : Lagos State Government v. Power Holding Company of Nigeria & 3 Ors in Perspective / Uche Nwammadu Appendix : Regulations for the Procurement of Generation Capacity 2014