A person does not commit an offence under section 93, 94 or 95 (including as those sections are applied by section 96) by virtue of an act done when the person is outside the United Kingdom unless one or more of the following applies at the time of the act—
(a)the person is a United Kingdom national;
(b)the person is an individual who is habitually resident in the United Kingdom;
(c)the person is a body incorporated under the law of any part of the United Kingdom.
Commencement Information
I1S. 97 not in force at Royal Assent, see s. 339(1)
I2S. 97 in force at 1.1.2025 by S.I. 2024/1226, regs. 1(2), 2(1)(2)