3.— (1) A person who, in a place outside the State, engages in conduct that would, if the conduct occurred in the State, constitute an offence under section 2 shall be guilty of an offence if—

(a) the conduct takes place on board an Irish ship within the meaning of section 9 of the Mercantile Marine Act 1955,

(b) the conduct takes place on board an aircraft registered in the State,

(c) the person is—

(i) an Irish citizen, or

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

or

(d) the person is a member of the Defence Forces.

(2) A person to whom subsection (1) applies who attempts, in a place outside the State, to commit an offence under subsection (1), (2) or (3) of section 2 shall be guilty of an offence.

(3) Proceedings for an offence under this section 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.

(4) If a person is charged with an offence under this section, 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.