6)
7)
eg
eg
eg
in h) what is distinction between "forfeiting" and "confiscating"? Also UK would require "or their value" after "proceeds". Scotland: confiscation confined to drug trafficking. what is meant by "property" and "delivery" in
(j)?
when documents or records are sought, is it intended that copies or originals should be supplied?
Propose reverting to Article 1(2) after looking at the rest of the Agreement.
Paragraph 3
Ask HK to clarify whether it means that although assistance cannot be given in relation to criminal proceedings involving taxes, assistance could be given in relation to an investigation of a possible tax offence? Do "taxes" include "customs duties".
UK may wish to include proceedings relating to_certain taxes including customs duties. At present UK can pursue unpaid duties and wish that to continue [Customs & Excise and Inland Revenue please provide briefing and an amendment if you wish to cover certain taxes or custom duties, plus any consequential briefing and amendments for Article IV (1) (h) to make it clear that assistance will not be refused under article IV 1) h) because the tax is not identical to a tax chargeable by the other Party. Assistance would be given if the tax is similar to a tax of the other Party.].
Article 2
8)
9)
Paragraph 2
Home Office to provide definition of UK Central Authority.
Paragraph 3
UK to propose additional language at the end of the sentence for urgent cases reading:
"except that in case of urgency, letters of request may be addressed directly by the judicial authorities of the Requesting Party to the judicial authorities of the Requested Party.".
Article III
10) UK to propose for drafting reasons the addition of the
word "also" after "may".
Article IV
11)
Paragraph (1)
UK wish to replace "shall" in the first line by "may" in order to preserve the Requested Party's discretion to refuse assistance.