33.—(1) Wherever an offence under these Regulations is committed (whether in the United Kingdom or outside the United Kingdom)—
(a)proceedings for the offence may be taken at any place in the United Kingdom, and
(b)the offence may for all incidental purposes be treated as having been committed at any such place.
(2) In the application of paragraph (1) to Scotland, where an offence is committed outside the United Kingdom any such proceedings against a person may be taken—
(a)in any sheriff court district in which the person is apprehended or is in custody, or
(b)in such sheriff court district as the Lord Advocate may determine.
(3) In paragraph (2) “sheriff court district” is to be read in accordance with the Criminal Procedure (Scotland) Act 1995 (see section 307(1) of that Act)(1).