Section 110: Proof of document not required by law to be attested (as amended by Section 7 of the Evidence Act (Amendment) Act, 2023).

Any affidavit sworn in any country other than Nigeria whether in person or through audiovisual means before-
a a judge or magistrate, being authenticated by the official seal of the court to which he is attached, or by a notary public; or
b the duly authorised officer in the Nigerian Embassy, High Commission or Consulate in that country, may be used in the court in all cases where affidavits are admissible.