Regulation 5 Internal market – service providers established in Northern Ireland
If—
in the course of providing information society services, a service provider established in Northern Ireland does an act in an EEA state other than the United Kingdom; and
that act, if done in Northern Ireland would constitute any of the offences specified in paragraph (2),
that service provider is guilty in Northern Ireland of that offence.
The offences referred to in paragraph 1(b) are—
the extended children’s hearings publishing restrictions offence;
the extended fatal accident inquiries publishing restrictions offence;
the human trafficking (Northern Ireland) offence.
If paragraph (1) applies—
proceedings for the offence may be taken at any place in Northern Ireland; and
the offence may for all incidental purposes be treated as having been committed at any such place.