in an order made by the Secretary of State. or, in relation to Scotland. the Scottish Ministers for the purpose of giving effect to any decision of the Council of the European Union under Art 1(6). 3 For the meaning of 'participating country' see CICA 2003, s 51(2). A.7.207 If it appears to a prosecuting authority mentioned in

. and means, (a) in relation to any jurisdiction within the European Union any tax imposed by any member state in conformity with the Directive of the Council of the European Union on the common system of value added tax and (b) in relation to any other jurisdiction any tax corresponding to, or substantially similar to, the c

ation means, (a) in relation to any jurisdiction within the European Union any tax imposed by any member state in conformity with the Directive of the Council of the European Union on the common system of value added tax and (b) in relation to any other jurisdiction any tax corresponding to, or substantially similar to, the c