# Coronavirus Act 2020, Paragraph 5


(1) A direction under paragraph 2 may be given in respect of a person whether the person is in the United Kingdom or elsewhere.
(2) A statement made on oath by a person outside the United Kingdom and given in evidence through a live link in accordance with a direction under paragraph 2 is to be treated for the purposes of Article 3 of the Perjury (Northern Ireland) Order 1979 (S.I. 1979/1714 (N.I. 19)) as having been made in the proceedings in which it is given in evidence.

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Source: https://www.legislation.gov.uk/ukpga/2020/7/schedule/27/paragraph/5 (the official version)
Page: https://openlegislation.uk/coronavirus-act-2020/schedule-27/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.