Where a person—
then, notwithstanding that he does so outside England and Wales, he shall be guilty of committing or attempting to commit the offence against this Act as if he had done so in England or Wales, and he shall accordingly be liable to be prosecuted, tried and punished in England and Wales without proof that the offence was committed there.
In subsection (1) above the reference to different jurisdictions in the British postal area is to be construed as referring to the several jurisdictions of England and Wales, of Scotland, of Northern Ireland, of the Isle of Man and of the Channel Islands.
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