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While the social sciences sometimes approach gender as a social construct, and gender studies particularly do, research in the natural sciences investigates whether biological differences in males and females influence the development of gender in humans; both inform debate about how far biological differences influence the formation of gender identity.
Hence a person could be charged on this federal penal code, or under a local (emirate) penal code.
Despite the penal code's mention of a death penalty, executions for same-sex sexual conduct have not been implemented in the country.
Article 80 of the Abu Dhabi Penal Code makes sodomy punishable with imprisonment of up to 14 years.
Several news reports have revealed how the law is typically enforced. In 2005, twenty-six young men were arrested at an Abu Dhabi hotel after police discovered the men engaging in cross-dressing and homosexual practices.