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 paragraph (a), (b) or (c) of section 2(1), commits an offence.

(2) An Irish citizen, a member of the Defence Forces or a person ordinarily resident in the State, who, in a place outside the State, engages in conduct that would, if the conduct occurred in the State, constitute an offence under paragraphs (d) or (e) of section 2(1) commits an offence.

(3) A person who is—

(a) an Irish citizen,

(b) a member of the Defence Forces, or

(c) ordinarily resident in the State,

who exports or otherwise removes cultural property from an occupied territory of a State Party to the Protocol commits an offence.

(4) It shall be a defence in proceedings for an offence under subsection (3) for the person charged with the offence to prove that—

(a) the export or removal of the property concerned was in accordance with the law of that State Party, or

(b) he or she reasonably believed that such export or removal of the property concerned was necessary for the protection or preservation of that property.

(5) The Director of Public Prosecutions may take proceedings for an offence under subsection (1) if satisfied that—

(a) a request for a person’s surrender for the purpose of trying him or her for an offence under subsection (1) 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 F1[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 conduct, and a final determination has been made that the F1[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) because of special circumstances, including the likelihood of a refusal referred to in paragraph (a) or a determination referred to in paragraph (b), it is expedient that proceedings be taken against the person for an offence under subsection (1).

(6) A person charged with an offence under subsection (1) shall be tried by the Central Criminal Court.

(7) Proceedings for an offence under subsection (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.

(8) Where a person is charged with an offence under this section 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.