Mutual Assistance in Criminal Matters in 1957 (the "European Convention"), to refer to the question of whether original or copy documents may be supplied. Clearly, in some circumstances, we may only be in a position to supply copies.
It may also be helpful, somewhere, to refer to the possibility of the officials of one State being present at the execution of the request, in the other State.
I feel that, generally, there may be some scope for achieving greater consistency of language throughout the text with regard to the matters to be covered. Article 1(1) refers to "the investigation and prosecution of criminal offences and in proceedings related to criminal matters". This might seem, at first sight, to draw a distinction between criminal proceedings as such, and other ancillary proceedings, such as confiscation of the proceeds of crime. This matter is of some importance, bearing in mind that Article 1(3) refers only to "proceedings relating to criminal matters" which is presumably the same as "proceedings related to criminal matters". However, other references throughout the text tend to indicate that Article 1(1) is not intending to make a technical distinction between two different sets of proceedings. There are several references to "a proceeding in relation to a criminal matter", or the like. Eg Article 1X(1), Article (X), Article XVIII(1). These references are in contexts which would suggest that the expression is being used as referring to proceedings generally, including criminal prosecutions. If this latter interpretation is correct, then Article 1(3) must be intended to refer to criminal prosecutions in addition, possibly, to certain ancillary proceedings.
Please note that the remarks made below with regard to Article 1(3) assume that the wider interpretation is to be given to the expression "proceedings related to criminal matters".
Regarding paragraph (3), this Department is obviously concerned about the scope of the draft Agreement in relation to fiscal matters. The paragraph would arguably bar assistance in relation to any sort of criminal proceedings, whether involving tax offences as such or not, which involve liability to pay tax. Tax would presumably include all types of customs duties. We feel that urgent consideration should be given to the question of whether some or all types of tax or duty might, in fact, be included. I would point out that section 4 of the Criminal Justice (International Co-operation) Act 1990, allows the Secretary of State to permit the taking of evidence on behalf of a foreign State in relation to a fiscal offence where, in particular, he is satisfied that "the conduct constituting the offence would constitute an offence of the same or a similar nature if it had occurred in the United Kingdom". Therefore, in the absence of an international agreement, the UK might well
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