Taxation (International and Other Provisions) Act 2010

Taxes Management Act 1970 (c. 9)

95 After section 106 insert—

“Evasion

106A Offence of fraudulent evasion of income tax

(1) A person commits an offence if that person is knowingly concerned in the fraudulent evasion of income tax by that or any other person.

(2) A person guilty of an offence under this section is liable—

(a) on summary conviction, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum, or both, or

(b) on conviction on indictment, to imprisonment for a term not exceeding 7 years or a fine, or both.

(3) In the application of subsection (2)(a)—

(a) in England and Wales in relation to offences committed before the commencement of section 282(3) of the Criminal Justice Act 2003, and

(b) in Northern Ireland,

for “12 months” substitute “6 months”.

(4) This section does not apply to things done or omitted before 1st January 2001.”