Section 51(2)

In Schedule 1 to the Serious Crime Act 2007 (serious offences)— in Part 1 (serious offences in England and Wales), in the heading before paragraph 8 insert “ etc ” at the end and in paragraph 8 at the end insert— An offence under section 45 or 46 of the Criminal Finances Act 2017 (failure to prevent the facilitation of UK tax evasion offences or foreign tax evasion offences). in Part 1A (serious offences in Scotland) in the heading before paragraph 16G insert “ etc ” at the end and in paragraph 16G at the end insert— An offence under section 45 or 46 of the Criminal Finances Act 2017 (failure to prevent the facilitation of UK tax evasion offences or foreign tax evasion offences). in Part 2 (serious offences in Northern Ireland) in the heading before paragraph 24 insert “ etc ” at the end and in paragraph 24 at the end insert— An offence under section 45 or 46 of the Criminal Finances Act 2017 (failure to prevent the facilitation of UK tax evasion offences or foreign tax evasion offences).

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