TNAG-2880-FCO40-4152-Agreements-between-the-Hong-Kong-Special-Administrative-Regi-1993 — Page 9

(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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