Section 376C

Any person, being a citizen or a permanent resident of Singapore, who does, outside Singapore, any act that would, if done in Singapore, constitute an offence under section 376B, shall be guilty of an offence.

To avoid doubt, any person (A) who does in Singapore, any act involving a person below 18 years of age (B) who is outside Singapore, that would if B were in Singapore constitute an offence under section 376B, shall be guilty of an offence.

Any person who does outside Singapore, any act involving a person below 18 years of age who is in Singapore, that would if done in Singapore constitute an offence under section 376B, shall be guilty of an offence.

A person who is guilty of an offence under this section shall be punished with the same punishment with which he would have been punished had he been convicted of an offence under section 376B.