Commentary on Sections Part 1: Sexual Offences Section 60: Sections 57 to 59: interpretation and jurisdiction
112.Section 60 gives, for the purposes of the above sections, the definition of “relevant offence”. The definition includes acts done outside England and Wales and Northern Ireland which, if they had been done in either of those territories, would constitute an offence under Part 1 of the Bill or under section 1(1)(a) of the Protection of Children Act 1978 (or the equivalent offences in Northern Ireland). It is irrelevant for the purposes of this definition whether the act in question also constitutes an offence in the country in which it is carried out.
113.The section also defines the territorial extent and jurisdiction of the above sections. The offences will cover acts committed by any person in the UK. They will also cover acts committed outside the UK by any body incorporated under UK law such as a UK company, or by any of the categories of British person listed at subsection (3) of the section when abroad, irrespective of whether or not the act in question is a criminal offence under the law in the country in which it is committed.