(1)Sections 32, 33, 34 and 35 apply—
(a)whether the offence is committed in the United Kingdom or elsewhere,
(b)if the offence is committed by an individual, whatever the nationality of the individual committing the offence,
(c)if the offence is committed otherwise than by an individual, regardless of whether the body corporate or unincorporated association is formed or recognised under the law of a country or territory outside the United Kingdom.
(2)Where an offence under this Part is committed outside the United Kingdom—
(a)proceedings for the offence may be taken at any place in the United Kingdom, and
(b)the offence may for all incidental purposes be treated as having been committed at any such place.
(3)In the application of subsection (2) to Scotland, any such proceedings against a person may be taken—
(a)in any sheriff court district in which the person is apprehended or is in custody, or
(b)in such sheriff court district as the Lord Advocate may determine.
(4)In subsection (3) “sheriff court district” is to be read in accordance with the Criminal Procedure (Scotland) Act 1995 (see section 307(1) of that Act).