Explanatory note

This Order gives effect to Chapter II of the Second Additional Protocol to the European Convention on Extradition which the United Kingdom is to ratify. Chapter II substitutes a new Article 5 of the Convention which removes the existing restriction on extradition under the Convention for fiscal offences. Extradition for such an offence will be able to take place between Contracting Parties which have accepted Chapter II, in accordance with the Convention, if the offence corresponds to an offence of the same nature under the law of the requested Party.

By virtue of the reservation to be entered by the United Kingdom on ratifying the Protocol, the United Kingdom will not be bound by Chapters I, III, IV or V of the Protocol. This Order is concerned therefore only with the amendment to the Convention made by Chapter II of the Protocol.

This Order, which is limited in its operation to the United Kingdom, will come into force when the Protocol enters into force for the United Kingdom, that is to say, 90 days after the deposit of the instrument of ratification on behalf of the United Kingdom.