{
  "url": "https://openlegislation.uk/criminal-finances-act-2017/section-52",
  "json_url": "https://openlegislation.uk/criminal-finances-act-2017/section-52.json",
  "legislation": "ukpga/2017/22",
  "legislation_title": "Criminal Finances Act 2017",
  "legislation_url": "https://openlegislation.uk/criminal-finances-act-2017",
  "path": "section/52",
  "kind": "section",
  "number": "52",
  "heading": "Interpretation of Part 3",
  "text": "(1) In this Part—\n“conduct” includes acts and omissions;\n“foreign country” means a country or territory outside the United Kingdom;\n“foreign tax evasion facilitation offence” has the meaning given by section 46(6);\n“foreign tax evasion offence” has the meaning given by section 46(5);\n“partnership” has the meaning given by section 44(3);\n“relevant body” has the meaning given by section 44(2);\n“tax” includes duty and any other form of taxation (however described);\n“UK tax evasion facilitation offence” has the meaning given by section 45(5) and (6);\n“UK tax evasion offence” has the meaning given by section 45(4).\n(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).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 52 in force at 30.9.2017 in so far as not already in force by S.I. 2017/739, reg. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 52 in force at Royal Assent for specified purposes, see s. 58"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/22/section/52",
    "retrieved_at": "2026-10-29T09:05:28.203412+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."
}