{
  "url": "https://openlegislation.uk/european-convention-on-extradition-order-1990/schedule-1/crossheading-fiscal-offences",
  "json_url": "https://openlegislation.uk/european-convention-on-extradition-order-1990/schedule-1/crossheading-fiscal-offences.json",
  "legislation": "uksi/1990/1507",
  "legislation_title": "The European Convention on Extradition Order 1990",
  "legislation_url": "https://openlegislation.uk/european-convention-on-extradition-order-1990",
  "path": "schedule/1/crossheading/fiscal-offences",
  "kind": "crossheading",
  "number": "ARTICLE 5",
  "heading": "FISCAL OFFENCES",
  "text": "Extradition shall be granted, in accordance with the provisions of this Convention, for offences in connection with taxes, duties, customs and exchange only if the Contracting Parties have so decided in respect of any such offences or category of offences.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1995/1624",
      "affecting_title": "The European Convention on Extradition Order 1990 (Amendment) Order 1995"
    },
    {
      "type": "mod (GB. NI)",
      "affecting": "uksi/1993/2663",
      "affecting_title": "The European Convention on Extradition (Fiscal Offences) Order 1993"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1507/schedule/1/crossheading/fiscal-offences",
    "retrieved_at": "2026-10-29T15:11:30.363210+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}