Schedule 6, Part 1, paragraph 30

An offence under the law of any part of the United Kingdom consisting of being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax. In this paragraph, “tax” means a tax imposed under the law of any part of the United Kingdom, including national insurance contributions under— Part 1 of the Social Security Contributions and Benefits Act 1992, or Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

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