71. Offence of conspiracy.
(1) Subject to subsections (2) and (3), a person who conspires, whether in the State or elsewhere, with one or more persons to do an act -
(a) in the State that constitutes a serious offence, or
(b) in a place outside the State that constitutes a serious offence under the law of that place and which would, if done in the State, constitute a serious offence,
is guilty of an offence irrespective of whether such act actually takes place or not.
(2) Subsection (1) applies to a conspiracy committed outside the State if -
(a) the offence, the subject of the conspiracy, was committed, or was intended to be committed, in the State or against a citizen of Ireland,
(b) the conspiracy is committed on board an Irish ship,
(c) the conspiracy is committed on an aircraft registered in the State, or
(d) the conspiracy is committed by an Irish citizen or a person ordinarily resident in the State.