3.—(1) If—
(a)in the course of providing information society services, a service provider established in Scotland does an act in an EEA state other than the United Kingdom; and
(b)that act, if done in Scotland, would constitute any of the offences specified in paragraph (2),
that service provider is guilty in Scotland of that offence.
(2) The offences referred to in paragraph (1)(b) are—
(a)the children’s hearings publishing restrictions offence;
(b)the extreme pornography offence;
(c)the fatal accident inquiries publishing restrictions offence;
(d)the intimate images offence;
(e)the threatening communications offence.
(3) Paragraph (4) applies to a service provider established in Scotland (“a Scottish service provider”) who:
(a)is not a UK national;
(b)at the time of the offence was not habitually resident in Scotland; and
(c)is not a body incorporated under the law of a part of the United Kingdom.
(4) A Scottish service provider acting in the course of providing information society services commits the human trafficking (Scotland) offence if—
(a)any part of the relevant action takes place in an EEA state other than the United Kingdom; or
(b)the relevant action is taken with a view to a person arriving in or entering into, departing from, or travelling within, an EEA state other than the United Kingdom.
(5) For the purposes of paragraph (4), “relevant action” has the meaning given in section 1(2) of the Human Trafficking and Exploitation (Scotland) Act 2015.
(6) If paragraph (1) or (4) applies—
(a)proceedings for the offence may be taken at any place in Scotland; and
(b)the offence may for all incidental purposes be treated as having been committed at any such place.