Section 26: Conspiracy, aiding and abetting.

(1) A person who conspires with another to commit an offence under this Part in Nigeria, or to commit an act of terrorism in any place outside Nigeria, being an act, which if done in Nigeria would have constituted an offence, is deemed to have conspired to do that act in Nigeria, and is liable on conviction to the same punishment as provided under this Act for the offence to which the conspiracy relates.
(2) A person who knowingly, directly or indirectly—
(a) aids and abets,
(b) induces, instigates, instructs, or
(c) counsels or procures another person by any means whatsoever to commit an act of terrorism, commits an offence.
(3) A person who commits an offence under subsection (2) is liable on conviction, where—
(a) the offence is committed, to the same punishment as provided under this Act for the offence to which the offence relates; and
(b) the offence is not committed, to imprisonment for a term of at least five years and not more than that provided for the full offence under this Act.