(1) Where an offence under Part 3 (finance), Part 5 (other sanctions for the purposes of UN obligations), regulation 30 (finance: licensing offences), or regulation 31(6) or 35(1) (information offences in connection with Part 3) is committed in the United Kingdom -

(a) proceedings for the offence may be taken at any place in the United Kingdom, and

(b) the offence may for all incidental purposes be treated as having been committed at any such place.

(2) Where an offence under these Regulations is committed outside the United Kingdom -

(a) proceedings for the offence may be taken at any place in the United Kingdom, and

(b) the offence may for all incidental purposes be treated as having been committed at any such place.

(3) In the application of paragraph (2) to Scotland, any such proceedings against a person may be taken -

(a) in any sheriff court district in which the person is apprehended or is in custody, or

(b) in such sheriff court district as the Lord Advocate may determine.