(1)For the purposes of any proceedings at common law for perjury or of any proceedings for a contravention of section 44(1) of this Act—
(a)the forms and ceremonies used in administering an oath shall be immaterial if the court or person before whom the oath is taken has power to administer an oath for the purpose of verifying the statement in question, and if the oath has been administered in a form and with ceremonies which the person taking the oath has accepted without objection or has declared to be binding on him;
(b)an affirmation or declaration made in lieu of an oath shall be of the like effect in all respects as if it had been made on oath.
(2)Where an offence against section 44 of this Act is committed in any place outside the United Kingdom, the offender may be proceeded against, tried and punished in any place in Scotland where he was apprehended or is in custody as if the offence had been committed in that place; and for all purposes incidental to or consequential on the trial or punishment of the offence, it shall be deemed to have been committed in that place.
(3)Any summary criminal proceedings for an offence against section 44 of this Act may, notwithstanding anything in the [1995 c. 46.] Criminal Procedure (Scotland) Act 1995, be commenced at any time within one year from the date of the commission of the offence, or within three months from the date when evidence sufficient in the opinion of the Lord Advocate to justify the proceedings comes to his knowledge whichever period last expires; and for the purposes of this section a certificate purporting to be signed by or on behalf of the Lord Advocate as to the date on which such evidence as aforesaid came to his knowledge shall be conclusive evidence thereof.
(4)In sections 44 and 45 of this Act and in this section, the expression “statutory declaration” means a declaration made by virtue of the [1835 c. 62.] Statutory Declarations Act 1835 or of any enactment (including subordinate legislation) applying or extending the provisions of that Act.