Section 48(1)

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,

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