Sch 3 para 35
An act which— (a) constituted an offence under the law of a foreign country, and (b) would have constituted an offence under any of paragraphs 1 to 34 under the law of any part of the United Kingdom if it had been done— (i) in that part of the United Kingdom; (ii) by a person who is linked to part of the United Kingdom (within the meaning of paragraph 5(3) of Schedule 7A to the Proceeds of Crime Act 2002 (connection with relevant part of the United Kingdom) ); or (iii) as regards the United Kingdom.