F19[38.—(1) An Irish citizen who does an act in a place outside the State that, if done in the State, would constitute—

(a) an offence under section 33, 34, 35, 36, 37 or 38A, or

(b) an offence of inciting, aiding and abetting, or attempting the commission of an offence referred to in paragraph (a),

is guilty of an offence.

(2) Subject to subsection (4), a person other than an Irish citizen who does an act in a place outside the State that, if done in the State, would constitute—

(a) an offence under section 33, 34, 35, 36, 37 or 38A, or

(b) an offence of inciting, aiding and abetting, or attempting the commission of an offence referred to in paragraph (a), is guilty of an offence.

(3) A person guilty of an offence under subsection (1) or (2) is liable on conviction on indictment to the penalty to which he or she would have been liable if he or she had done the act that constitutes the offence in the State.

(4) Subsection (2) shall apply where the counterfeit of a currency note or coin to which the act related was a counterfeit of a currency note denominated in euro or a coin denominated in euro or in cent.

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

(6) The Director of Public Prosecutions may take proceedings for an offence under subsection (2) if satisfied that—

(a) a request for a person’s surrender for the purpose of trying him or her for an offence in respect of the conduct concerned has been made by a state in relation to which Part II of the Extradition Act 1965 applies, and that request has been finally refused (whether as a result of a decision of a court or otherwise),

(b) a European arrest warrant has been received from an issuing state for the purpose of bringing proceedings against the person for an offence in respect of the conduct concerned, and a final determination has been made that the European 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) a counterfeit of a currency note denominated in euro or a coin denominated in euro or in cent related to the offence has been detected in the State.

(7) Proceedings for an offence under subsection (1) or (2) 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.]