PART VMISCELLANEOUS
Offences outside the United Kingdom30
1
For the purpose of determining whether a breach of the duty imposed by regulation 5 has occurred, it is immaterial that the relevant acts or omissions occurred outside the United Kingdom if, when they occurred, the person—
a
was a United Kingdom national, or
b
was a body incorporated under the law of any part of the United Kingdom, or
c
was a person (other than a United Kingdom national or such a body) maintaining a place of business in the United Kingdom.
2
In this regulation “United Kingdom national” means 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 British Nationality Act 198114 is a British subject, or
c
a British protected person (within the meaning of that Act).