Section 46(5)

In this Part “foreign tax evasion offence” means conduct which— amounts to an offence under the law of a foreign country, relates to a breach of a duty relating to a tax imposed under the law of that country, and would be regarded by the courts of any part of the United Kingdom as amounting to being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of that tax.

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