Criminal Procedure (Scotland) Act 1975

7Theft outside Scotland

(1)Any person who has in his possession in Scotland property which he has stolen in any other part of the United Kingdom may be dealt with, indicted, tried and punished in Scotland in like manner as if he had stolen it in Scotland.

(2)Any person who in Scotland receives property stolen in any other part of the United Kingdom may be dealt with, indicted, tried and punished in Scotland in like manner as if it had been stolen in Scotland.