OpenLegislation

Article 2 Interpretation

Original text. Later amendments are not shown.

(1)

In this Order—

  • “the Act” means the Crime (International Co-operation) Act 2003;

  • “HMRC matter” means any matter in relation to which the Commissioners have functions;

  • “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

  • “officer of Revenue and Customs” includes a person acting under the direction of such an officer;

  • “relevant offence” means conduct consisting of an offence under the law of a country outside the United Kingdom which, if it occurred in England and Wales and Northern Ireland, would be an offence in relation to an HMRC matter;

  • “request for assistance” means a request for assistance in obtaining evidence in England and Wales and Northern Ireland.

(2)

A reference to a section or schedule without more is a reference to the section or schedule bearing that number in the Act.