Explanatory note

This Order amends the European Convention on Extradition (Fiscal Offences) Order 2001 by extending the territorial application of the Second Additional Protocol to the European Convention on Extradition to the Channel Islands and the Isle of Man. This Order also takes account of Georgia which has ratified the Second Additional Protocol to the European Convention on Extradition and which joins the States parties to the Protocol listed in Schedule 3 to the 2001 Order. It also adds the declarations and reservations made by Georgia to the State parties' reservations and declarations set out in Schedule 4 to the 2001 Order.