Section 46(1)
CFA 2017
Criminal Finances Act 2017 · United Kingdom
A relevant body (B) is guilty of an offence if at any time— a person commits a foreign tax evasion facilitation offence when acting in the capacity of a person associated with B, and any of the conditions in subsection (2) is satisfied.
← 46 · All articles · 2 →
Source: legislation.gov.uk · retrieved 2026-09-04