170. (1) A person who, in a place outside the State—

(a) does an act or fails to do an act that, if done or was omitted to be done in the State, would constitute an offence under section 165 , or

(b) does an act that, if done in the State, would constitute an offence under section 166 or 167 ,

shall be guilty of an offence.

(2) A person guilty of an offence under this section is liable on conviction to the penalty to which he or she would have been liable if he or she did the act or failed to do the act that constitutes the offence in the State.

(3) Proceedings for 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.

(4) 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.