Section 52 Interpretation of Part 3I2I1

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).

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).