1.—(1) This Order may be cited as the Crime (International Co-operation) Act 2003 (Exercise of Functions) Order 2013 and comes into force on 21st November 2013.
(2) This Order extends to England and Wales and Northern Ireland.
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.