(1) Notwithstanding anything in the Extradition Act or Mutual Assistance Act, an offence under this Act or an offence under any other Act where the act or omission constituting the offence also constitutes a terrorist act, shall, for the purposes of extradition or mutual assistance be deemed not to be—
(a) an offence of a political character or an offence connected with a political offence or an offence inspired by political motives; or
(b) a fiscal offence.
(2) Notwithstanding anything in the Mutual Assistance Act, no request for mutual assistance in relation to an offence under this Act or an offence under any other Act where the act or omission also constitutes a terrorist act, may be declined solely on the basis of bank secrecy.