[F158 (1)If—
(a)a United Kingdom national does an act in a country outside the United Kingdom, and
(b)the act, if done in England and Wales F159..., would constitute a sexual offence to which this [F160 subsectionF160] applies,
the United Kingdom national is guilty in [F161 England and WalesF161] of that sexual offence.
(2)If—
(a)a United Kingdom resident does an act in a country outside the United Kingdom,
(b)the act constitutes an offence under the law in force in that country, and
(c)the act, if done in England and Wales F162..., would constitute a sexual offence to which this [F163 subsectionF163] applies,
the United Kingdom resident is guilty in [F164 England and WalesF164] of that sexual offence.
(3)If—
(a)a person does an act in a country outside the United Kingdom at a time when the person was not a United Kingdom national or a United Kingdom resident,
(b)the act constituted an offence under the law in force in that country,
(c)the act, if done in England and Wales F165..., would have constituted a sexual offence to which this [F166 subsectionF166] applies, and
(d)the person meets the residence or nationality condition at the relevant time,
proceedings may be brought against the person in [F167 England and WalesF167] for that sexual offence as if the person had done the act there.
(4)The person meets the residence or nationality condition at the relevant time if the person is a United Kingdom national or a United Kingdom resident at the time when the proceedings are brought.
(5)An act punishable under the law in force in any country constitutes an offence under that law for the purposes of subsections (2) and (3) however it is described in that law.
(6)The condition in subsection (2)(b) or (3)(b) is to be taken to be met unless, not later than rules of court may provide, the defendant serves on the prosecution a notice—
(a)stating that, on the facts as alleged with respect to the act in question, the condition is not in the defendant's opinion met,
(b)showing the grounds for that opinion, and
(c)requiring the prosecution to prove that it is met.
(7)But the court, if it thinks fit, may permit the defendant to require the prosecution to prove that the condition is met without service of a notice under subsection (6).
(8)In the Crown Court the question whether the condition is met is to be decided by the judge alone.
(9)In this section—
“country” includes territory;
“United Kingdom national” means an individual who is—
(a)a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen;
(b)a person who under the British Nationality Act 1981 is a British subject; or
(c)a British protected person within the meaning of that Act;
“United Kingdom resident” means an individual who is resident in the United Kingdom.
(10)Schedule 2 lists the sexual offences to which [F168 subsections (1) to (3) applyF168] .F158,F157]]
135.Subsection (1) of section 72 makes it an offence in England and Wales and Northern Ireland for a British citizen or UK resident (subject to subsection (2)) to commit certain acts overseas against a child under 16 (or, in Northern Ireland, under 17). The date referred to in subsection (2) is the commencement date of Part 2 of the Sex Offenders Act 1997, which this section re-enacts. The act done must amount to a sexual offence listed in Schedule 2 and must also amount to an offence in the country where it was committed. The exact description of the offence does not need to be the same in both countries. For example, the provisions could apply to someone who raped a child in another country although that offence was described differently under the law in that country. Subsection (4) provides that the defendant can require the prosecution to prove that what was done was an overseas offence.