Section 49: Designating a person, entity, or group for terrorism or for terrorism financing under UNSCR 1373.

(1) Where the Sanctions Committee has reasonable grounds to suspect that a person, group or entity—
(a) has committed, attempted to commit, participated in committing, instigated the commission, or facilitated the commission of an act of terrorism or terrorism financing,
(b) is owned or controlled, directly or indirectly, by any person, group, or entity designated under under this subsection, or
(c) is acting on behalf of, or at the direction of, any person or entity designated under this subsection,
it may recommend to the Attorney-General to designate such person, entity, or group, as a terrorist, terrorist group, terrorist entity or terrorist financier.
(2) Where the Attorney-General is satisfied that there is evidence on reasonable grounds to support the recommendation made under subsection (1), the Attorney-General shall, with the approval of the President, designate the person, group, or entity so recommended as terrorist, terrorist group, terrorist entity or terrorist financier, provided that a designation made by the Attorney-General under this section shall not be conditional upon the existence of criminal proceedings in relation to the person or entity to be designated.
(3) Following a designation made under subsection (2), the Attorney-General may request a foreign country to make a designation of the person, group, or entity so designated, as terrorist, terrorist group, terrorist entity or terrorist financier, and provide relevant identifying information to support that request.
(4) Where a person, group, or an entity has been designated by a foreign country as an international terrorist or international terrorist group, the Attorney General shall, on receipt of a request to designate from that country—
(a) immediately convene the Sanctions Committee to deliberate on the request and its supporting evidence, as proposed for designation;
(b) designate the person, group or entity as a terrorist, terrorist group, terrorist entity or terrorist financier where, on the recommendation of the Sanctions Committee, the Attorney-General is satisfied that there is evidence on reasonable grounds to support the request;
(c) direct the Sanctions Committee, to immediately add the name of the designated person or entities to the Nigeria Sanctions List established under section 50 of this Act, and disseminate to the relevant authorities for action; and
(d) convey the decision of the Sanctions Committee to the requesting country from where the request to designate emanated from.
(5) Where a person, group or an entity has been listed to be involved in acts of terrorism or terrorism financing in any of the instruments of the African Union (AU) or Economic Community of West African States (ECOWAS), or any other organisation, as the President may approve, the Attorney-General shall on receipt of the request to designate, direct the Sanctions Committee to immediately add the name of the designated person to the Nigeria Sanction List and disseminate to the relevant authorities for action.
(6) Where a person designated as a terrorist or terrorism financier under this section is a citizen of Nigeria, other than by birth, or a citizen of any other country, the person shall be deprived of the Nigerian citizenship, in accordance with the provisions of the Constitution of the Federal Republic of Nigeria, 1999.
Cap. C23, LFN, 2004.
(7) A designation made under subsection (2) (4) and (5) and a revocation of citizenship under subsection (6) shall be published by the Attorney-General of the Federal Government Gazette.