Criminal Justice (Theft and Fraud Offences) Act, 2001
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 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 .  |