{
  "url": "https://openlegislation.uk/crime-and-courts-act-2013/schedule-17/paragraph-26An1",
  "json_url": "https://openlegislation.uk/crime-and-courts-act-2013/schedule-17/paragraph-26An1.json",
  "legislation": "ukpga/2013/22",
  "legislation_title": "Crime and Courts Act 2013",
  "legislation_url": "https://openlegislation.uk/crime-and-courts-act-2013",
  "path": "schedule/17/paragraph/26An1",
  "kind": "paragraph",
  "number": "26A",
  "heading": null,
  "text": "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).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/22/schedule/17/paragraph/26An1",
    "retrieved_at": "2026-10-29T09:08:16.888200+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}