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Nigeria
Practice Relating to Rule 7. The Principle of Distinction between Civilian Objects and Military Objectives
Section C. Attacks against civilian objects in general
Nigeria’s Military Manual (1994) provides: “Civilian persons and objects must be spared.” 
Nigeria, International Humanitarian Law (IHL), Directorate of Legal Services, Nigerian Army, 1994, p. 39, § 5(C).
Nigeria’s Soldiers’ Code of Conduct provides: “Civilian persons and objects must be spared.” 
Nigeria, Code of Conduct for Combatants, “The Soldier’s Rules”, Nigerian Army, undated, § 3.