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Iraq
Practice Relating to Rule 146. Reprisals against Protected Persons
Section B. Wounded, sick and shipwrecked in the power of the adversary
On the basis of the reply by Iraq’s Ministry of Defence to a questionnaire, the Report on the Practice of Iraq states that reprisals “must not be directed, in any way, against the injured [and] sick …, but [have] to be confined to purely military targets”. 
Report on the Practice of Iraq, 1998, Reply by the Ministry of Defence to a questionnaire, July 1997, Chapter 2.9.