I14Extension of sections 1 to F13A to extra-territorial acts F2or omissions
1
Sections 1 to 3 extend to any act done outside the United Kingdom by a United Kingdom national or F4... United Kingdom resident.
F31A
An offence under section 3A can be committed wholly or partly outside the United Kingdom by a person who is a United Kingdom national or a United Kingdom resident.
2
If an offence under this Act is committed outside the United Kingdom—
a
proceedings may be taken, and
b
the offence may for incidental purposes be treated as having been committed,
in any place in England and Wales or Northern Ireland.