Section 166: Country in which sentence of imprisonment is to be served

(1) A person who is serving a sentence of imprisonment in Nigeria may, in accordance with imprisonment rules, be removed out of Nigeria to any place where the unit or any part thereof to which for the time being he belongs is serving or is under orders to serve but not to any other place.
(2) Subject to the following provisions of this section, a person sentenced under this Act by a court-martial held outside Nigeria to imprisonment for more than twelve months shall as soon as is practicable after the confirmation of the sentence is completed be removed to Nigeria.
(3) Where a person has been sentenced under this Act by a court-martial held outside Nigeria, to imprisonment for more than twelve months, the confirming or reviewing authority may, notwithstanding anything in subsection (2) of this section, direct that he shall not be required to be removed to Nigeria until he has served such part of his sentence, not exceeding two years, as may be specified in the direction.
(4) In determining whether or not to exercise the power conferred by subsection (3) of this section, a confirming or reviewing authority shall have regard to any recommendation in that behalf made by the court-martial.
(5) A direction of a confirming authority under this section may at any time be revoked by the confirming or reviewing authority, or may be superseded by a direction of the confirming or reviewing authority which the authority could have given under subsection (3) of this section and a direction of a reviewing authority under this section may at any time be revoked by a reviewing authority or superseded as aforesaid.
(6) A direction given under this section and a revocation of the direction, shall be promulgated.
(7) In ascertaining at any time for the purposes of this section the nature or length of a sentence, regard shall be had to any commutation or remission of the sentence previously directed.