Everyone reading this post is expected to have a clue as to what abortions generally mean. However, here is an analysis as to what it entails under Nigerian Laws.

In Nigeria, there are multiple sources of law, which include
statutory law, customary law and Islamic law. Judicial decisions (that is, decisions of courts) also play a significant role as they elaborate the meaning, content and
applicability of statutory, customary and Islamic laws. As a
result, there are multiple sources of law on abortion.
These are statutory law, received English law, customary law and Islamic law. At the top of all the law sources, however, is the Constitution of the Federal Republic of Nigeria (1999).

The Constitution is superior to all laws and any law that is inconsistent with the constitution is void.

The criminal law, which is statutory law, is the dominant source of law on abortion in Nigeria. The reason for this is that the Constitution prohibits unwritten crimes and until
recently, customary and Islamic laws of crime were unwritten. Since 1999, Islamic criminal
law has been codified as statutory law in most of the northern states.

A. Statutory Provisions
The major statutes relating to abortion in Nigeria are the Criminal Codes of the Southern
states of the country and the Penal Codes of the northern states. However, with the codification of Sharia criminal law in many of the northern states, the Penal Codes are no
longer the only criminal statutes applicable and even in states where the Penal Code is the main criminal legislation; it has been amended to reflect Sharia-based values and standards.

Criminal Code
The relevant provisions of the Criminal Code are Sections 228, 229, 230 and 297.

Section 228 provides that:
Any person who, with intent to procure miscarriage of a woman whether she is or is not with child, unlawfully administers to her or causes her to take any poison or other noxious thing, or uses any force of any kind or uses any other means whatever, is guilty of a felony, and is liable to imprisonment for seven years.

Section 229 provides that:
Any woman who, with intent to procure her own miscarriage, whether she is or is not with child, unlawfully administers to her or causes her to take any poison or other noxious thing, or uses any force of any kind or uses any other means whatever, is guilty of a felony, and is liable to imprisonment for seven years.

Section 230 provides that:
Any person who unlawfully supplies to or procures for any person anything whatever, knowing that it is intended to be unlawfully used to procure the miscarriage of a woman,
whether she is or is not with child, is guilty of a felony, and is liable to imprisonment for three years.

Section 297 of the Criminal Code provides that
A person is not criminally responsible for performing in good faith and with reasonable care and skill a surgical operation upon any person for his benefit, or upon an unborn child for the preservation of the mother’s life, if the operation is reasonable, having regard to the patient’s state at the time and to all the circumstances of the case.


Penal Code
The Penal Code provisions are substantially the same as those in the Criminal Code.

Section 232 of the Penal Code provides that:
Whoever voluntarily causes a woman with child to miscarry, shall if such miscarriage be not caused in good faith for the purpose of saving the life of the woman, be punished with imprisonment for fourteen years.
Explanation: A woman who causes herself to miscarry is within the meaning of this section.

Section 233 of the Penal Code provides that:
Any person who, with intent to cause the miscarriage of a woman, regardless of whether she is pregnant or not, does any act that causes her death is liable to imprisonment for 14 years.
http://nigerianobservernews.com/17042014/features/features7.html

As seen, the offence of abortion does not only implicate the lady, but also the doctor procuring the act and any individual knowingly providing the instruments used. Exception was provided in the case where the lady's life is under threat if the abortion is not carried out.

Where a lady believes that she is pregnant and goes for an abortion, when the doctor in the process, discovers that she isn't pregnant, both of them are still liable for the offence of abortion under Nigerian law.