Electronic Transactions Act, 2008 Act  772 Territorial scope of offences under this Act 142.  (1)  This Act has effect in relation to a person of whatever nationality outside as well as within the country and where an offence under this Act is committed by a person in any place outside the country, the person may be dealt with as if the offence had been committed within the country. (2)  This Act shall apply if, for the offence in question (a) the accused was in the country at the material time; (b) the electronic payment medium, computer or electronic record was issued in or located or stored in the country at the material time; (c) the electronic payment medium was issued by a financial institution in the country; or (d) the offence occurred within the country, on board a Ghanaian registered ship or aircraft or on a voyage or flight to or from this country at the time that the offence was committed, whether paragraph (a), (b) or (c) applies. Regulations 143.  The Minister may by legislative instrument make regulations (a) to define, enlarge or restrict the meaning of a word or expression used in this Act; (b) to specify provisions of or requirements under another enactment to which this Act does not apply; (c) to prescribe records, information or classes of records or information not applicable to this Act; (d) to prescribe records or classes of records for which a requirement under law for the signature of a person must be satisfied by an electronic signature and proof that, in view of the circumstances including any relevant agreement and the time the electronic signature was made,   (i) the electronic signature is reliable for the purpose of identifying the person, and (ii) the association of the electronic signature with the relevant electronic record is reliable for the purposes for which the electronic record was made; (e) to provide for electronic signatures; (f) to provide for the electronic means to be used to send, receive or retain information or records in electronic form if 55