(1) Where a person engages in conduct in a place outside the State that would, if it occurred in the State, constitute an offence under this Act, or an offence of inciting, aiding and abetting, or attempting the commission of an offence under this Act, the person is guilty of an offence and is liable to be proceeded against and punished as if he or she were guilty of that first-mentioned or second-mentioned offence, as the case may be, if any of the following circumstances apply:

(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 an aircraft registered in the State;

(c) the conduct constitutes an offence under the law of that place and the person is -

(i) an Irish citizen,

(ii) ordinarily resident in the State, or

(iii) a company formed and registered under the Act of 2014 or an existing company within the meaning of that Act or is another body corporate established under the law of the State.

(2) 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.

(3) For the purposes of subsection (1)(c)(i) -