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The European Convention on Extradition (Fiscal Offences) Order 1993
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Article 2
Article 5 of the Convention shall be replaced by the following provisions:
“Fiscal offences
1. For offences in connection with taxes, duties, customs and exchange extradition shall take place between the Contracting Parties in accordance with the provisions of the Convention if the offence, under the law of the requested Party, corresponds to an offence of the same nature.
2. Extradition may not be refused on the ground that the law of the requested Party does not impose the same kind of tax or duty or does not contain a tax, duty, customs or exchange regulation of the same kind as the law of the requesting Party.”
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