52Interpretation of Part 3
(1)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).
(2)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).