(1)An offence is committed under section 1, 2 or 6 in England and Wales, Scotland or Northern Ireland if any act or omission which forms part of the offence takes place in that part of the United Kingdom.
(2)Subsection (3) applies if—
(a)no act or omission which forms part of an offence under section 1, 2 or 6 takes place in the United Kingdom,
(b)a person's acts or omissions done or made outside the United Kingdom would form part of such an offence if done or made in the United Kingdom, and
(c)that person has a close connection with the United Kingdom.
(3)In such a case—
(a)the acts or omissions form part of the offence referred to in subsection (2)(a), and
(b)proceedings for the offence may be taken at any place in the United Kingdom.
(4)For the purposes of subsection (2)(c) a person has a close connection with the United Kingdom if, and only if, the person was one of the following at the time the acts or omissions concerned were done or made—
(a)a British citizen,
(b)a British overseas territories citizen,
(c)a British National (Overseas),
(d)a British Overseas citizen,
(e)a person who under the British Nationality Act 1981 was a British subject,
(f)a British protected person within the meaning of that Act,
(g)an individual ordinarily resident in the United Kingdom,
(h)a body incorporated under the law of any part of the United Kingdom,
(i)a Scottish partnership.
(5)An offence is committed under section 7 irrespective of whether the acts or omissions which form part of the offence take place in the United Kingdom or elsewhere.
(6)Where no act or omission which forms part of an offence under section 7 takes place in the United Kingdom, proceedings for the offence may be taken at any place in the United Kingdom.
(7)Subsection (8) applies if, by virtue of this section, proceedings for an offence are to be taken in Scotland against a person.
(8)Such proceedings may be taken—
(a)in any sheriff court district in which the person is apprehended or in custody, or
(b)in such sheriff court district as the Lord Advocate may determine.
(9)In subsection (8) “sheriff court district” is to be read in accordance with section 307(1) of the Criminal Procedure (Scotland) Act 1995.