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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.

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