The Crime (International Co-operation) Act 2003 (Exercise of Functions) Order 2013
This Order, which extends to England and Wales and Northern Ireland, enables the Commissioners for Her Majesty’s Revenue and Customs (“HMRC”) and officers of HMRC to exercise certain functions under the Crime (International Co-operation) Act 2003. That Act made provision for co-operation with other countries in respect of criminal investigations and proceedings (“mutual legal assistance”).