(a)a recovery order made by the High Court in England and Wales or the Court of Session has effect in relation to property, and
(b)the enforcement authority or the trustee for civil recovery believes that the property is in a country outside the United Kingdom (the receiving country).
282F(2) The enforcement authority or trustee for civil recovery may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.