79.Section 26 establishes the circumstances under which an individual will be deemed to have committed an offence against a child. Subsection (1) sets out those circumstances, according to the list of offences and circumstances in Schedule 4. Subsection (2) allows the Secretary of State to alter Schedule 4, subject to the agreement of Parliament by affirmative resolution order. The Secretary of State can thereby ensure that the legislation remains comprehensive in scope, covering all (and potentially new) circumstances in which an individual commits a serious offence against a child.
80.Section 27 ensures that an individual charged with or convicted of an armed forces offence equivalent to an offence against a child is treated as an individual under Section 26, and that members of the armed forces serving overseas are also caught by the legislation.
Commentary on Sections Part II: Protection of Children Sections 26 and 27: Meaning of “offence against a child”