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Criminal Justice (Theft and Fraud Offences) Act, 2001

Certain offences committed outside the State.

38.—(1) A person who outside the State does any act referred to in section 33 , 34, 35, 36 or 37 is guilty of an offence and liable on conviction on indictment to the penalty specified for such an act in the section concerned.

(2) Section 46 shall apply in relation to an offence under subsection (1) as it applies in relation to an offence under section 45 .