2.—(1) The Act is amended as set out in Schedule 9 to these Regulations.
(2) These Regulations apply only to requests for return made by a foreign state to the United Kingdom or by the United Kingdom to a foreign state after the coming into force of the Regulations.
(3) Where a state has made a declaration under Article 6(3) of the 1996 Convention, in the application of the Act by virtue of the European Convention on Extradition Order 2001 (1), Article 5 of the European Convention on Extradition shall not apply, and extradition shall not be refused to that state in respect of an offence which is connected with excise, value added tax or customs.
S.I. 2001/962.