(1) Proceedings against any person for an offence under these Regulations may be taken before the appropriate court in the United Kingdom having jurisdiction in the place where that person is for the time being.
(2) Proceedings against any person for an offence under these Regulations which cannot be taken under paragraph (1) above may be taken before any appropriate court in the United Kingdom.
(3) An offence falling under these Regulations which is committed wholly or partly outside the United Kingdom may for all incidental purposes be treated as having been committed within the jurisdiction of the court where proceedings are taken.
(4) In England and Wales an information relating to an offence that is triable by a magistrates’ court may be so tried if it is laid -
(a) at any time within three years after the commission of the offence, and
(b) within twelve months after the date on which evidence sufficient in the opinion of the prosecutor to justify the proceedings comes to t