It’s not strictly true to say that no offence is commited in the UK if the procedure is carried aout abroad.
Since 2003 it has been an offence for any person in England, Wales or Northern Ireland (regardless of their nationality or residence status):
- To perform FGM (section 1);
- To assist a girl to carry out FGM on herself (section 2).
- To assist (from England, Wales or Northern Ireland) a non-UK national or resident to carry out FGM outside the UK on a UK national or permanent UK resident (section 3)
So a parent taking her daughter abroad to be mutilated would almost certainly be guilty of an offence as bringing the daughter to the foreign national for "treatment" would almost certainly be classified as assistance.
Having said that, the gulf between the prevalence of this practice and the number of prosecutions brought is a disgrace. Almost as big a disgrace as the stupid and barbaric parents who expose their daughters to this vile "tradition".