Paragraph 5

(1)

The decision on supervision measures was based on conduct that would not constitute an offence under the law of the relevant part of the United Kingdom if it occurred there.

(2)

But sub-paragraph (1) does not apply if—

(a)

the conduct is specified in Part 2 of this Schedule, and

(b)

the conduct is punishable under the law of the issuing State with imprisonment or another form of detention for a term of 3 years or a greater punishment.

(3)

For the purposes of sub-paragraph (1) —

(a)

if the conduct relates to a tax or duty, it does not matter whether the law of the relevant part of the United Kingdom contains the same kind of tax or duty or contains rules of the same kind as those of the law of the issuing State;

(b)

if the conduct relates to customs or exchange, it does not matter whether the law of the relevant part of the United Kingdom contains rules of the same kind as those of the law of the issuing State.