Children 'deserve protection' no matter where they live
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British "sex tourists" who abuse children abroad could face prosecution in the UK even if their actions were legal in the country they visited.
The new rules, part of the Criminal Justice and Immigration Act 2008, will come into force on Monday.
In some countries, possessing indecent images of children is not illegal, or the age of consent is lower than 16.
The Home Office said British police would work with their counterparts abroad to bring offenders to account.
Current laws provide powers to prosecute for sex offences abroad only when they are illegal in that country.
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It is essential that these new measures are accompanied by more resources to convict, manage and monitor offenders who go overseas to abuse children
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Home Office Minister Vernon Coaker said: "We already have some of the toughest sex offences legislation in the world but we are determined to do everything we can to protect the most vulnerable, at home and abroad.
"Anyone who commits an offence against children abroad will face the prospect of prosecution for the same offence here even though it may not have been offence in that country.
"As a result I hope this new law will send a tough message to deter travelling sex tourists."
The move was welcomed by children's charity the NSPCC, which has campaigned for wider protection for children.
'Worst crime'
But policy adviser Zoe Hilton said there were still loopholes that allowed sex offenders to "slip off and abuse children in other countries".
"When travelling abroad, offenders only have to notify authorities of the first country they plan to visit. This makes it easy for an offender to travel from Europe and then on to countries which have weaker child protection systems.
“It is essential that these new measures are accompanied by more resources to convict, manage and monitor offenders who go overseas to abuse children.”
Jim Gamble, chief executive of the Child Exploitation and Online Protection Centre - an alliance of British and foreign police forces, computer experts, charities and schools - said the sexual abuse of children was "the worst crime imaginable".
"No offender should be able to escape to foreign jurisdictions in order to abuse children and young people, or possess images and materials that show sexual exploitation without living in fear of UK police working with their international counterparts to bring that person to account.
He said the new law sent out a clear message to offenders that they would be tracked down.
"Every child no matter where they live deserves that protection," he added.
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