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Finance Act 1994
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- 1994 c. 9
- SCHEDULE 7
- Part IV
- Criminal offences
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Changes and effects yet to be applied to Schedule 7 Part IV Crossheading Criminal-offences:
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- s. 13A-16 applied by 1979 c. 7 s. 7C(3) (as substituted) by S.I. 2009/56 Sch. 1 para. 93(2)
Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:
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- Blanket amendment text amended by S.I. 2011/1043 art. 3 4
- Blanket amendment text amended by S.I. 2011/1043 art. 3 6
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 10A inserted by 2007 c. 15 Sch. 13 para. 114
- s. 10A omitted by 2008 c. 9 Sch. 43 para. 3(2)
- s. 13A inserted by S.I. 2009/56 Sch. 1 para. 198
- s. 14A inserted by S.I. 2009/56 Sch. 1 para. 200
- s. 15A-15F inserted by S.I. 2009/56 Sch. 1 para. 202
- s. 59A-59G inserted by S.I. 2009/56 Sch. 1 para. 206
- s. 227A inserted by 2007 c. 11 s. 33(1)
- s. 227A(5) words substituted by 2010 c. 4 Sch. 1 para. 283
- s. 227B inserted by 2007 c. 11 s. 43(1)
- s. 828(3) excluded by 2005 c. 22 s. 45(10)
- Sch. 5A inserted by 2009 c. 10 Sch. 5 para. 5
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- S.I. 2006/201 art. 2 commences (2004 c. 12)
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2003/708 art. 2 commences (2001 c. 16)
- S.I. 2003/962 art. 2 commences (2002 c. 21)
- S.I. 2003/2093 art. 2 commences (2002 c. 40)
- S.I. 2005/950 art. 2-4 commences (2003 c. 44)
- S.I. 2005/1126 art. 2 commences (2005 c. 11)
- S.I. 2005/1523 art. 2 commences (1995 c. 4)
- S.I. 2005/2122 art. 2 amendment to earlier commencing SI 2005/950 Sch. 2 para. 23
- S.I. 2005/3337 art. 2 3 commences (2005 c. 22)
- S.I. 2007/2172 art. 2 commences (2007 c. 11)
- S.I. 2007/2483 art. 2-4 commences (2007 c. 11)
- S.I. 2008/2302 art. 2 commences (1998 c. 36)
- S.I. 2008/2504 art. 2 commences (2007 c. 27)
- S.I. 2009/403 art. 2 commences (2008 c. 9)
- S.I. 2009/404 art. 2 commences (2008 c. 9)
- S.I. 2009/511 art. 2 commences (2008 c. 9)
- S.I. 2009/571 art. 2-5 commences (2008 c. 9)
- S.I. 2009/1022 art. 2 commences (1998 c. 36)
- S.I. 2009/2094 art. 2 commences (2005 c. 22)
- S.I. 2010/815 art. 2 commences (2009 c. 10)
- S.I. 2010/867 art. 2 commences (2009 c. 10)
- S.I. 2011/777 art. 2 commences (2010 c. 33)
- S.R. 2006/21 art. 2 commences (S.I. 2005/1455 (N.I.))
- S.R. 2006/22 art. 2-7 transitional provisions for effects of SR 2006/21
- S.R. 2006/63 art. 2 commences (S.I. 2004/1501 (N.I.))
Criminal offencesE+W+S+N.I.
9(1)A person is guilty of an offence if—E+W+S+N.I.
(a)being a registrable person, he is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of tax by him or another registrable person, or
(b)not being a registrable person, he is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of tax by a registrable person.
(2)Any reference in sub-paragraph (1) above to the evasion of tax includes a reference to the obtaining of a payment under regulations under section 55(3)(c) or (d) or (f) of this Act.
(3)A person is guilty of an offence if with the requisite intent—
(a)he produces, furnishes or sends, or causes to be produced, furnished or sent, for the purposes of this Part of this Act any document which is false in a material particular, or
(b)he otherwise makes use for those purposes of such a document;
and the requisite intent is intent to deceive or to secure that a machine will respond to the document as if it were a true document.
(4)A person is guilty of an offence if in furnishing any information for the purposes of this Part of this Act he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular.
(5)A person is guilty of an offence by virtue of this sub-paragraph if his conduct during any specified period must have involved the commission by him of one or more offences under the preceding provisions of this paragraph; and the preceding provisions of this sub-paragraph apply whether or not the particulars of that offence or those offences are known.
(6)A person is guilty of an offence if—
(a)he enters into a taxable insurance contract, or
(b)he makes arrangements for other persons to enter into a taxable insurance contract,
with reason to believe that tax in respect of the contract will be evaded.
(7)A person is guilty of an offence if he enters into taxable insurance contracts without giving security (or further security) he has been required to give under paragraph 24 below.
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