(1) This subsection makes provision about how R is to consider whether it would be appropriate to assist O for the purposes of section 319(1)(b).

(2) In considering whether it would be appropriate to assist O, R must have regard to whether -

(a) R would be able to exercise its powers under the relevant enactment concerned in a corresponding or similar case arising in the United Kingdom;

(b) the United Kingdom and the country or territory of O, or R and O, are parties to a cooperation arrangement;

(c) the matter in respect of which the assistance is requested is sufficiently serious to justify R assisting O.

(3) R may consider that it would not be appropriate to assist O unless O undertakes to make such contribution as R considers appropriate towards the cost of R doing so.