(1) A person who does any act in a place outside the State that would, if done in the State, be an offence under section 71A or 72 and either -

(a) the act in question is done on board an Irish ship or on an aircraft registered in the State, or

(b) the person is -

(i) an individual who is an Irish citizen or ordinarily resident in the State, or

(ii) a body corporate established under the law of the State or a company within the meaning of the Companies Acts,

then the person is guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of an offence under section 71A or 72, as the case may be.

(2) Where a person is charged with an offence referred to in subsection (1), no further proceedings in the matter (other than any remand in custody or on bail) may be taken except by or with the consent of the Director of Public Prosecutions.

(2A) Proceedings for -

(a) an offence under section 71 in relation to an act committed outside the State, or

(b) an offence under subsection (1),