(1)If a UK national does an act in a country outside the United Kingdom which would, if it had been done in Scotland, constitute a listed offence then the UK national commits that offence.
(2)If—
(a)a UK resident does an act in a country outside the United Kingdom which would, if it had been done in Scotland, constitute a listed offence, and
(b)the act constitutes an offence under the law in force in that country,
then the UK resident commits the listed offence.
(3)For the purposes of subsection (2)(b), an act punishable under the law in force in the country is an offence under that law however it is described in that law.
(4)The condition specified in subsection (2)(b) is to be taken as satisfied unless, not later than such time as may be prescribed by Act of Adjournal, the accused serves on the prosecutor a notice—
(a)stating that, on the facts as alleged with respect to the act in question, the condition is not in the accused’s opinion satisfied,
(b)setting out the grounds for the accused’s opinion, and
(c)requiring the prosecutor to prove that the condition is satisfied.
(5)But the court, if it thinks fit, may permit the accused to require the prosecutor to prove that the condition is satisfied without the prior service of a notice under that subsection.
(6)In proceedings on indictment, the question whether the condition is satisfied is to be determined by the judge alone.
(7)A person may be proceeded against, indicted, tried and punished for any offence to which this section applies—
(a)in any sheriff court district in Scotland in which the person is apprehended or is in custody, or
(b)in such sheriff court district as the Lord Advocate may determine,
as if the offence had been committed in that district; and the offence is, for all purposes incidental to or consequential on trial or punishment, to be deemed to have been committed in that district.
(8)In this section—
“country” includes territory,
“listed offence” means an offence listed in Part 2 of schedule 4,
“sheriff court district” is to be construed in accordance with section 307(1) (interpretation) of the Criminal Procedure (Scotland) Act 1995 (c. 46),
“UK national” has the meaning given in section 54,
“UK resident” means an individual who was at the time the act mentioned in subsection (2) took place, or who has subsequently become, resident in the United Kingdom.