Section 72: Offences outside the United Kingdom
135.Subsection (1) of section 72 makes it an offence in England and Wales and Northern Ireland for a British citizen or UK resident (subject to subsection (2)) to commit certain acts overseas against a child under 16 (or, in Northern Ireland, under 17). The date referred to in subsection (2) is the commencement date of Part 2 of the Sex Offenders Act 1997, which this section re-enacts. The act done must amount to a sexual offence listed in Schedule 2 and must also amount to an offence in the country where it was committed. The exact description of the offence does not need to be the same in both countries. For example, the provisions could apply to someone who raped a child in another country although that offence was described differently under the law in that country. Subsection (4) provides that the defendant can require the prosecution to prove that what was done was an overseas offence.