# Sexual Offences Act 2003, Paragraph 73


An offence under section 1 of the Punishment of Incest Act 1908 (c. 45) (incest by males), if —
(a) where the offender was under 18, he is or has been sentenced in respect of the offence to imprisonment for a term of at least 12 months;
(b) in any other case—
(i) the victim or (as the case may be) other party was under 18, or
(ii) the offender, in respect of the offence or finding, is or has been—
(a) sentenced to a term of imprisonment, or
(b) detained in a hospital.

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Source: https://www.legislation.gov.uk/ukpga/2003/42/schedule/3/paragraph/73 (the official version)
Page: https://openlegislation.uk/sexual-offences-act-2003/schedule-3/paragraph-73
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.