# Criminal Finances Act 2017, Section 52: Interpretation of Part 3


(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).

---
Source: https://www.legislation.gov.uk/ukpga/2017/22/section/52 (the official version)
Page: https://openlegislation.uk/criminal-finances-act-2017/section-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.