12. Offences under this Act: territorial application
(1) An offence is committed under section 1, 2 or 6 in England and Wales, Scotland or Northern Ireland if any act or omission which forms part of the offence takes place in that part of the United Kingdom.
(2) Subsection (3) applies if -
(a) no act or omission which forms part of an offence under section 1, 2 or 6 takes place in the United Kingdom,
(b) a person's acts or omissions done or made outside the United Kingdom would form part of such an offence if done or made in the United Kingdom, and
(c) that person has a close connection with the United Kingdom.
(3) In such a case -
(a) the acts or omissions form part of the offence referred to in subsection (2)(a), and
(b) proceedings for the offence may be taken at any place in the United Kingdom.
(4) For the purposes of subsection (2)(c) a person has a close connection with the United Kingdom if, and only if, the person was one of the following at the time the acts or omissions concerned were done or made -
(a) a British citizen,
(b) a British overseas territories citizen,
(c) a British National (Overseas),