Disclosure (Scotland) Act 2020 (asp 13)

SCHEDULE 1 S List A offences

PART 2 S Statutory offences

Taxation S

63 S An offence under any of the following provisions of the Criminal Finances Act 2017—

(a) section 45(1) (failure to prevent facilitation of UK tax evasion offences),

(b) section 46(1) (failure to prevent facilitation of foreign tax evasion offences).

Commencement Information

I1 Sch. 1 para. 63 in force at 1.4.2025 by S.S.I. 2025/27, reg. 3(1)(2), sch.