Section 328(3)

Nor does a person commit an offence under subsection (1) if— he knows, or believes on reasonable grounds, that the relevant criminal conduct occurred in a particular country or territory outside the United Kingdom, and the relevant criminal conduct— was not, at the time it occurred, unlawful under the criminal law then applying in that country or territory, and is not of a description prescribed by an order made by the Secretary of State.

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Source: legislation.gov.uk · retrieved 2026-09-04