(1) A person who, in the United Kingdom, assists in or induces any conduct outside the United Kingdom which involves the commission of a serious offence against the law of another member State is guilty of an offence under this section if -

(a) the offence involved is one consisting in or including the contravention of provisions of the law of that member State which relate to any of the matters specified in subsection (2);

(b) the offence involved is one consisting in or including the contravention of other provisions of that law so far as they have effect in relation to any of those matters; or

(c) the conduct is such as to be calculated to have an effect in that member State in relation to any of those matters.

(2) The matters mentioned in subsection (1) are -

(a) the determination, discharge or enforcement of any liability for a Community duty or tax;

(b) the operation of arrangements under which reliefs or exemptions from any such duty or tax are provided or sums in respect of any such duty or tax are repaid or refunded;