HC Deb 29 March 1990 vol 170 c771

Amendment made: No. 1, in page 4, line 29, at end insert— `(2A) Where it appears to the Secretary of State or, as the case may be, the Lord Advocate that the request relates to a fiscal offence in respect of which proceedings have not yet been instituted he shall not exercise his powers under subsection (2) above unless—

  1. (a) the request is from a country or territory which is a member of the Commonwealth or is made pursuant to a treaty to which the United Kingdom is a party; or
  2. (b) he is satisfied that the conduct constituting the offence would constitute an offence of the same or a similar nature if it had occurred in the United Kingdom.'.—[Mr. John Patten.]

Back to
Forward to