Section 46(2)

The conditions are— and in paragraph (b) “business” includes an undertaking. that B is a body incorporated, or a partnership formed, under the law of any part of the United Kingdom; that B carries on business or part of a business in the United Kingdom; that any conduct constituting part of the foreign tax evasion facilitation offence takes place in the United Kingdom;

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