Section 46(6)

In this Part “foreign tax evasion facilitation offence” means conduct which— amounts to an offence under the law of a foreign country, relates to the commission by another person of a foreign tax evasion offence under that law, and would, if the foreign tax evasion offence were a UK tax evasion offence, amount to a UK tax evasion facilitation offence (see section 45(5) and (6)).

← 5 · All articles · 7 →

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