Paragraph 26A F1
An offence under section 45 or 46 of the Criminal Finances Act 2017 (failure to prevent the facilitation of UK tax evasion offences or foreign tax evasion offences).
Annotations
Textual amendments
- F1
Sch. 17 para. 26A inserted (27.4.2017 for specified purposes, 30.9.2017 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 51(3), 58(5)(6); S.I. 2017/739, reg. 3