Section 48

It is immaterial for the purposes of section 45 or 46 (except to the extent provided by section 46(2)) whether— takes place in the United Kingdom or elsewhere. any relevant conduct of a relevant body, or any conduct which constitutes part of a relevant UK tax evasion facilitation offence or foreign tax evasion facilitation offence, or any conduct which constitutes part of a relevant UK tax evasion offence or foreign tax evasion offence, Proceedings for an offence under section 45 or 46 may be taken in any place in the United Kingdom. If by virtue of subsection (2) proceedings for an offence are to be taken in Scotland, they may be taken in such sheriff court district as the Lord Advocate may determine. In subsection (3) “sheriff court district” is to be read in accordance with section 307(1) of the Criminal Procedure (Scotland) Act 1995.

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