This section sets out whether a person's conduct constitutes an "extradition offence" for the purposes of this Part in a case where the person—
has been convicted in a category 1 territory of an offence constituted by the conduct, and
has been sentenced for the offence.
The conduct constitutes an extradition offence in relation to the category 1 territory if the conditions in subsection (3) or (4) are satisfied.
The conditions in this subsection are that—
the conduct occurs in the category 1 territory;
the conduct would constitute an offence under the law of the relevant part of the United Kingdom if it occurred in that part of the United Kingdom;
a sentence of imprisonment or another form of detention for a term of 4 months or a greater punishment has been imposed in the category 1 territory in respect of the conduct.
The conditions in this subsection are that—
the conduct occurs outside the category 1 territory;
in corresponding circumstances equivalent conduct would constitute an extra-territorial offence under the law of the relevant part of the United Kingdom;
a sentence of imprisonment or another form of detention for a term of 4 months or a greater punishment has been imposed in the category 1 territory in respect of the conduct.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
For the purposes of subsections (3)(b) and (4)(b)—
if the conduct relates to a tax or duty, it does not matter whether the law of the relevant part of the United Kingdom imposes the same kind of tax or duty or contains rules of the same kind as those of the law of the category 1 territory;
if the conduct relates to customs or exchange, it does not matter whether the law of the relevant part of the United Kingdom contains rules of the same kind as those of the law of the category 1 territory.