39.—(1) For the purposes of this Part, “relevant event”, in relation to any Group A offence, means [F1(subject to paragraph (1A))] any act or omission or other event (including any result of one or more acts or omissions) proof of which is required for conviction of the offence.
[F2(1A) In relation to an offence under section 1 of the Fraud Act 2006 (fraud), “relevant event” includes—
(a)if the fraud involved an intention to make a gain and the gain occurred, that occurrence;
(b)if the fraud involved an intention to cause a loss or to expose another to a risk of loss and the loss occurred, that occurrence.]
(2) For the purpose of determining whether or not a particular event is a relevant event in relation to a Group A offence any question as to where it occurred is to be disregarded.
(3) A person may be guilty of a Group A offence if any of the events which are relevant events in relation to the offence occurred in Northern Ireland.
F1Words in art. 39(1) inserted (15.1.2007) by Fraud Act 2006 (c. 35), ss. 14(1), 15(1), Sch. 1 para. 28(2); S.I. 2006/3200, art. 2
F2Art. 39(1A) inserted (15.1.2007) by Fraud Act 2006 (c. 35), ss. 14(1), 15(1), Sch. 1 para. 28(3); S.I. 2006/3200, art. 2