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(1)Proceedings under this Act in respect of an offence alleged to have been committed outside the United Kingdom by a Commonwealth citizen or citizen of the Republic of Ireland may be taken before the appropriate court in the United Kingdom having jurisdiction in the place where the person charged is for the time being.
(2)Any period fixed by law as the period within which proceedings may be commenced shall, in the case of any such proceedings as are mentioned in subsection (1) above, be reckoned as from the date on which the person charged first landed in the United Kingdom next after the commission of the offence, and for the purposes of this provision a person entering Northern Ireland by land shall be deemed so to land in the United Kingdom.
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