Section 52

In this Part— “conduct” includes acts and omissions; “foreign country” means a country or territory outside the United Kingdom; “foreign tax evasion facilitation offence” has the meaning given by section 46(6); “foreign tax evasion offence” has the meaning given by section 46(5); “partnership” has the meaning given by section 44(3); “relevant body” has the meaning given by section 44(2); “tax” includes duty and any other form of taxation (however described); “UK tax evasion facilitation offence” has the meaning given by section 45(5) and (6); “UK tax evasion offence” has the meaning given by section 45(4). References in this Part to a person acting in the capacity of a person associated with a relevant body are to be construed in accordance with section 44(4).

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