Part 1
Introductory
Interpretation: Application: General Principles
Chapter 3
Application of Criminal Law
14. Any person who while in Nigeria procures another to do an act or make an omission at a place not in Nigeria of such a nature that, if he had himself done the act or made the omission in Nigeria, he would have been guilty of an offence, and that, if he had himself done the act or made the omission, he would have been guilty of an offence under the laws in force in the place where the act or omission is done or made, is guilty of an offence of the same kind, and is liable to the same punishment, as if the act had been done or the omission had been made in Nigeria.
14 A. Any person who while in a State procures another to do an act or make an omission at a place
not in the State of such a nature that if he had himself done the act or made the omission in the State he would have been himself guilty of an offence against a law of the State, and that, if he had done the act or made the omission he would have been guilty of an offence under the laws of the place where the act or omission is done or made, is guilty of an offence of the same kind, and is liable to the same punishment, as if the act had been done or the omission had been made in the State.
15. Members of the armed forces and of the police forces of Nigeria are subject to the special laws relating to the forces to which they respectively belong, but are not exempt from the provisions of this code.
Jurisdiction
Territorial jurisdiction - national proceedings
EDIT.