12. (1) Subject to subsection (2), where a person (in this section referred to as the “person concerned”) does an act in a place outside the State that, if done in the State, would constitute an offence under—

(a) section 5, 6, 7, 8 or 18(1), or

(b) section 9 concerning the creation or use of a false accounting, auditing or financial document,

the person concerned shall be guilty of an offence and shall be liable on conviction to the penalty to which the person concerned would have been liable if the person concerned had done that act in the State.

(2) Subsection (1) shall apply where—

(a) the act is committed on board an Irish ship within the meaning of section 33 of the Merchant Shipping (Registration of Ships) Act 2014,

(b) the act is committed on an aircraft registered in the State, or

(c) F1[…] the person concerned is—

(i) an Irish official acting in his or her capacity as an Irish official,

(ii) an Irish citizen,

(iii) an individual who has had his or her principal residence in the State for the period of 12 months immediately preceding the alleged commission of the offence concerned,

(iv) a company, or

(v) any other body corporate established under the law of the State.

(3) Where a European Union official working for an institution of the European Union or a body set up in accordance with the treaties governing the European Union which has its headquarters in the State does an act in a place outside the State that—

(a) if done in the State, would constitute an offence under section 5, and

(b) constitutes an offence under the law of the place where it was done,

he or she shall be guilty of an offence and shall be liable on conviction to the penalty to which he or she would have been liable if he or she had done that act in the State.

(4) Where a person does an act in a place outside the State that—

(a) if done in the State, would constitute an offence under subsection (1) of section 5,

(b) constitutes an offence under the law of the place where it was done,and

(c) the person last-mentioned in that subsection is an Irish citizen and—

(i) a national official of a Member State, or

(ii) a member of—

(I) the European Commission,

(II) the European Parliament,

(III) the Court of Justice of the European Union, or

(IV) the Court of Auditors of the European Union,

the first-mentioned person shall be guilty of an offence and shall be liable on conviction to the penalty to which he or she would have been liable if he or she had done that act in the State.

(5) In this section—

“Convention” means the Convention drawn up on the basis of Article K.3(2)(c) of the Treaty on European Union on the fight against corruption involving officials of the European Communities or officials of Member States of the European Union done at Brussels on 26 May 1997;

“European Union official” has the same meaning as “Community official” in Article 1(b) of the Convention;

“national official”—

(a) in relation to a Member State other than the State, has the meaning it has in Article 1(c) of the Convention, and

(b) in relation to the State, means an Irish official;

“treaties governing the European Union” has the meaning it has in the European Communities Act 1972.