Paragraph 2 provides for a discretionary exclusion ground where conduct committed outside of the UK would have resulted in a relevant order being made if it had been committed within the UK.
bod mantais dreth wedi ei gwrthweithio y tu allan i'r DU lle byddai wedi arwain at drechu cynllun osgoi yn y DU pe bai'r fantais dreth wedi codi mewn perthynas â threth sy'n daladwy yn y DU