Conduct occurring in any part of the United Kingdom is unlawful conduct if it is unlawful under the criminal law of that part.
Conduct which—
occurs in a country or territory outside the United Kingdom and is unlawful under the criminal law applying in that country or territory, and
if it occurred in a part of the United Kingdom, would be unlawful under the criminal law of that part,
is also unlawful conduct.
Conduct which—
occurs in a country or territory outside the United Kingdom,
constitutes, or is connected with, the commission of a gross human rights abuse or violation (see section 241A), and
if it occurred in a part of the United Kingdom, would be an offence triable under the criminal law of that part on indictment only or either on indictment or summarily,
is also unlawful conduct.
The court or sheriff must decide on a balance of probabilities whether it is proved—
that any matters alleged to constitute unlawful conduct have occurred, or
that any person intended to use any cash property in unlawful conduct.