(a) does not apply to goods, facilities or services outside Hong Kong except as provided in subsections (2) and (3); and
(b) does not apply to facilities—
(i) by way of banking or insurance; or
(ii) for grants, loans, credit or finance,
where the facilities are for a purpose to be carried out, or in connection with risks wholly or mainly arising, outside Hong Kong.
(2) Section 27(1) applies to the provision of facilities for travel outside Hong Kong where the refusal or omission occurs in Hong Kong or on a ship, aircraft or dynamically supported craft referred to in subsection (3).
(3) Section 27(1) applies on and in relation to—
(a) any ship registered in Hong Kong;
(b) any aircraft or dynamically supported craft registered in Hong Kong and operated by a person whose principal place of business is in Hong Kong or who is ordinarily resident in Hong Kong; or
(c) any ship, aircraft or dynamically supported craft belonging to or possessed by the Government,
even if the ship, aircraft or craft is outside Hong Kong.
(4) This section does not render unlawful an act done in or over a place outside Hong Kong, or in or over that place’s territorial waters for the purpose of complying with the laws of that place.
(5) Section 26 does not apply to benefits, facilities or services outside Hong Kong except—
(a) travel on a ship registered in Hong Kong; or
(b) benefits, facilities or services provided on a ship so registered.