Extradition (European Union Conventions) Act, 2001

Revenue offences.

13.—The Principal Act is hereby amended by—

(a) the substitution, in section 3(1), of the following definition for the definition of “revenue offence” (inserted by section 3(a) of the Act of 1994):

“‘revenue offence’, in relation to any country or place outside the State, means an offence in connection with taxes, duties, customs or exchange control but does not include an offence involving the use or threat of force or perjury or the forging of a document issued under statutory authority or an offence alleged to have been committed by an officer of the revenue of that country or place in his capacity as such officer or an offence within the scope of Article 3 of the United Nations Convention Against Illicit Traffic in Narcotic Drugs and Psychotropic Substances done at Vienna on the 20th day of December, 1988;”,

(b) the substitution of the following section for section 13:

“13.—Extradition shall not be granted for revenue offences unless the relevant extradition provisions otherwise provide.”,

(c) the deletion, in subsection (2) of section 44, of—

(i) “or” in paragraph (b), and

(ii) paragraph (c),


(d) the deletion, in subsection (2)(a) of section 50, of subparagraph (iii).