PART 3

Corporate offences of failure to prevent facilitation of tax evasion

Offences: general and supplementary provision

Offences: extra-territorial application and jurisdiction
48
1
It is immaterial for the purposes of section 45 or 46 (except to the extent provided by section 46(2)) whether—
a
any relevant conduct of a relevant body, or
b
any conduct which constitutes part of a relevant UK tax evasion facilitation offence or foreign tax evasion facilitation offence, or
c
any conduct which constitutes part of a relevant UK tax evasion offence or foreign tax evasion offence,
takes place in the United Kingdom or elsewhere.
2
Proceedings for an offence under section 45 or 46 may be taken in any place in the United Kingdom.
3
If by virtue of subsection (2) proceedings for an offence are to be taken in Scotland, they may be taken in such sheriff court district as the Lord Advocate may determine.
4
In subsection (3) “sheriff court district” is to be read in accordance with section 307(1) of the Criminal Procedure (Scotland) Act 1995.
S. 48 in force at Royal Assent for specified purposes, see s. 58
S. 48 in force at 30.9.2017 in so far as not already in force by S.I. 2017/739, reg. 3