2.—(1) In this Order—
“the Act” means the Crime (International Co-operation) Act 2003;
“HMRC matter” means any matter in relation to which the Commissioners have functions;
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
“officer of Revenue and Customs” includes a person acting under the direction of such an officer;
“relevant offence” means conduct consisting of an offence under the law of a country outside the United Kingdom which, if it occurred in England and Wales and Northern Ireland, would be an offence in relation to an HMRC matter;
“request for assistance” means a request for assistance in obtaining evidence in England and Wales and Northern Ireland.
(2) A reference to a section or schedule without more is a reference to the section or schedule bearing that number in the Act.