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Section 47(1)

CFA 2017
Criminal Finances Act 2017 · United Kingdom

The Chancellor of the Exchequer (“the Chancellor”) must prepare and publish guidance about procedures that relevant bodies can put in place to prevent persons acting in the capacity of an associated person from committing UK tax evasion facilitation offences or foreign tax evasion facilitation offences.

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