Section 321(2)

In considering whether it would be appropriate to assist O, R must have regard to whether— R would be able to exercise its powers under the relevant enactment concerned in a corresponding or similar case arising in the United Kingdom; the United Kingdom and the country or territory of O, or R and O, are parties to a cooperation arrangement; the matter in respect of which the assistance is requested is sufficiently serious to justify R assisting O.

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Source: legislation.gov.uk · retrieved 2026-07-30