20.—(1) This article applies where the procurator fiscal gives a notice under a Scottish customer information order which requires a financial institution in Northern Ireland to provide customer information.
(2) Section 366 of the Act (offences) applies as if the order were a Northern Ireland customer information order, as well as section 400 of the Act (offences).
(3) Section 401 of the Act (statements) applies in relation to criminal proceedings brought in Northern Ireland, as well as criminal proceedings brought in Scotland, with the modification that in paragraph (b) of subsection (2), after “section 400(1) or (3)”, there is inserted “or an offence under section 366(1) or (3)”.
(4) Section 368 of the Act (disclosure of information) applies as if the order were a Northern Ireland customer information order.