(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.