74.— F20[(1) A person who does any act in a place outside the State that would, if done in the State, be an offence under section 71A or 72 and either—

(a) the act in question is done on board an Irish ship or on an aircraft registered in the State, or

(b) the person is—

(i) an individual who is an Irish citizen or ordinarily resident in the State, or

(ii) a body corporate established under the law of the State or a company within the meaning of the Companies Acts,

then the person is guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of an offence under section 71A or 72, as the case may be.]

(2) Where a person is charged with an offence referred to in subsection (1), no further proceedings in the matter (other than any remand in custody or on bail) may be taken except by or with the consent of the Director of Public Prosecutions.

F21[(2A) Proceedings for—

(a) an offence under section 71 in relation to an act committed outside the State, or

(b) an offence under subsection (1),

may be taken in any place in the State and the offence may for all incidental purposes be treated as having been committed in that place.]

(3) The Director of Public Prosecutions may take, or consent to the taking of, further proceedings against a person for an offence in respect of an act to which subsection (1) of section 71 applies and that is committed outside the State in the circumstances referred to in subsection (3) of that section if satisfied—

(a) that—

(i) a request for a person’s surrender for the purpose of trying him or her for an offence in respect of that act has been made under Part II of the Extradition Act 1965 by any country, and

(ii) the request has been finally refused (whether as a result of a decision of the court or otherwise),

or

(b) that—

(i) a F22[relevant arrest warrant] has been received from an issuing state for the purpose of bringing proceedings against the person for an offence in respect of that act, and

(ii) a final determination has been made that the F22[relevant arrest warrant] should not be endorsed for execution in the State under the European Arrest Warrant Act 2003 or that the person should not be surrendered to the issuing state concerned,

or

(c) that, because of the special circumstances (including, but not limited to, the likelihood of a refusal referred to in paragraph (a)(ii) or a determination referred to in paragraph (b)(ii)), it is expedient that proceedings be taken against the person for an offence under the law of the State in respect of the act.

(4) In this section “F22[relevant arrest warrant]” and “issuing state” have the meanings they have in section 2(1) of the European Arrest Warrant Act 2003.