Chapter 5
Miscellaneous
Schedule 1
Crimes
Part 3
War Crimes
'War crimes' mean any of the following:
(b) Other serious violations of the laws and customs applicable in international armed conflict, within the established framework of international law, namely, any of the following conduct:
(xiii) destroying or seizing the enemy's property unless such destruction or seizure be imperatively demanded by the necessities of war.
Destroying or seizing the enemy's property unless imperative - IAC
EDIT.