Section 12(2)

Subsection (3) applies if— no act or omission which forms part of an offence under section 1, 2 or 6 takes place in the United Kingdom, a person's acts or omissions done or made outside the United Kingdom would form part of such an offence if done or made in the United Kingdom, and that person has a close connection with the United Kingdom.

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