PART 3Corporate offences of failure to prevent facilitation of tax evasion

Consequential amendments and interpretation

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).