(h)
the request concerns restraint or confiscation of proceeds or
instruments of an activity which, had it occurred within the jurisdiction
of the Requested Party, would not have been an activity in respect of
which a confiscation order could have been made.
(2)
For the purposes of paragraph (1)(f), the Requested Party may take into
account whether the provision of assistance could prejudice the safety of any person.
(3)
For the purposes of paragraph (1) (g):-
(a) the totality of the acts or omissions alleged to constitute the offence against
the law of the Requesting State shall be considered and not merely the legal elements of that
offence;
(b) for offences relating to taxes, duties, or customs controls, it shall be
immaterial that the law of the Requested Party does not impose the same kind of tax, duty
or customs control or does not contain a tax, duty or customs regulation of the same kind as
the law of the Requesting Party.
[(4)
A request for assistance may be refused in part on the grounds contained in
paragraph 1 sub paragraphs (a), (f) and (h) of this Article.]
(5)
The Requested Party shall refuse assistance if the request relates to an offence
which carries the death penalty in the Requesting Party but in respect of which the death
penalty is either not provided for in the Requested Party or not normally carried out unless
the Requesting Party gives such assurances as the Requested Party considers sufficient that
the death penalty will not be imposed or, if imposed, not carried out.
(6)
The Requested Party may postpone assistance if execution of the request would
interfere with an ongoing investigation or prosecution in the Requested Party.
(7)
Before denying or postponing assistance pursuant to this Article, the Requested
Party, through its Central Authority -
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