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(1)Section 1 shall apply to acts done in the United Kingdom or elsewhere.
(2)So far as it applies to acts done outside the United Kingdom, section 1 applies to—
(a)United Kingdom nationals,
(b)Scottish partnerships, and
(c)bodies incorporated under the law of any part of the United Kingdom.
(3)For the purposes of subsection (2), a United Kingdom national is an individual who is—
(a)a British citizen, a British Dependent Territories citizen, a British National (Overseas) or a British Overseas citizen,
(b)a person who under the [1981 c. 61.] British Nationality Act 1981 is a British subject, or
(c)a British protected person within the meaning of that Act.
(4)Her Majesty may by Order in Council extend the application of section 1, so far as it applies to acts done outside the United Kingdom, to bodies incorporated under the law of any of the Channel Islands, the Isle of Man or any colony.
(5)Proceedings for an offence committed under section 1 outside the United Kingdom may be taken, and the offence may for incidental purposes be treated as having been committed, in any place in the United Kingdom.
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