Where by virtue of this Act an act or omission taking place outside Great Britain constitutes an offence, proceedings for the offence may be taken, and the offence may for all incidental purposes be treated as having been committed, in any place in Great Britain.
Provision made by or under this Act in relation to places outside Great Britain—
so far as it applies to individuals, applies to them whether or not they are British citizens; and
so far as it applies to bodies corporate, applies to them whether or not they are incorporated under the law of a part of the United Kingdom.