PART 3 U.K. Corporate offences of failure to prevent facilitation of tax evasion

Consequential amendments and interpretation U.K.

52 Interpretation of Part 3 U.K.

(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).

Commencement Information

I1 S. 52 in force at Royal Assent for specified purposes, see s. 58

I2 S. 52 in force at 30.9.2017 in so far as not already in force by S.I. 2017/739, reg. 3