Section 45(6)

Conduct carried out with a view to the fraudulent evasion of tax by another person is not to be regarded as a UK tax evasion facilitation offence by virtue of subsection (5)(a) unless the other person has committed a UK tax evasion offence facilitated by that conduct.

← 5 · All articles · 7 →

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