The European Convention on Extradition (Fiscal Offences) Order 1993
This Order gives effect to Chapter II of the Second Additional Protocol to the European Convention on Extradition which the United Kingdom is to ratify. Chapter II substitutes a new Article 5 of the Convention which removes the existing restriction on extradition under the Convention for fiscal offences. Extradition for such an offence will be able to take place between Contracting Parties which have accepted Chapter II, in accordance with the Convention, if the offence corresponds to an offence of the same nature under the law of the requested Party.