Section 45(5)

In this Part “UK tax evasion facilitation offence” means an offence under the law of any part of the United Kingdom consisting of— being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax by another person, aiding, abetting, counselling or procuring the commission of a UK tax evasion offence, or being involved art and part in the commission of an offence consisting of being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax.

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Source: legislation.gov.uk · retrieved 2026-09-04