141Enforcement abroad
(1)This section applies if—
(a)any of the conditions in section 119 are satisfied,
(b)the prosecutor believes that realisable property is situated in a country or territory outside the United Kingdom (the receiving country), and
(c)the prosecutor sends a request for assistance to the Secretary of State with a view to it being forwarded under this section.
(2)In a case where no confiscation order has been made, a request for assistance is a request to the government of the receiving country to secure that any person is prohibited from dealing with realisable property.
(3)In a case where a confiscation order has been made and has not been satisfied, discharged or quashed, a request for assistance is a request to the government of the receiving country to secure that—
(a)any person is prohibited from dealing with realisable property,
(b)realisable property is realised and the proceeds are applied in accordance with the law of the receiving country.
(4)No request for assistance may be made for the purposes of this section in a case where a confiscation order has been made and has been satisfied, discharged or quashed.
(5)If the Secretary of State believes it is appropriate to do so he may forward the request for assistance to the government of the receiving country.
(6)If property is realised in pursuance of a request under subsection (3) the amount ordered to be paid under the confiscation order must be taken to be reduced by an amount equal to the proceeds of the realisation.
(7)A certificate purporting to be issued by or on behalf of the requested government is sufficient evidence of the facts it states if it states—
(a)that the property has been realised in pursuance of a request under subsection (3),
(b)the date of realisation, and
(c)the proceeds of realisation.
(8)If the proceeds of realisation made in pursuance of a request under subsection (3) are expressed in a currency other than sterling, they must be taken to be the sterling equivalent calculated in accordance with the rate of exchange prevailing at the end of the day of realisation.