4Extension of sections 1 and 3 to extra-territorial acts
1
Sections 1 and 3 extend to any act done outside the United Kingdom by a United Kingdom national or permanent United Kingdom resident.
2
No offence under section 1 is committed by a person who—
a
outside the United Kingdom, performs an action mentioned in subsection (4) of that section; and
b
in relation to the action, provides services corresponding to those of an approved person.
3
If an offence under this Act is committed outside the United Kingdom—
a
it may be treated as having been committed in any place in Scotland; and
b
proceedings may be taken accordingly.