Paragraph 28 F1
An offence under section 106A of the Taxes Management Act 1970 (fraudulent evasion of income tax).
Annotations
Textual amendments
- F1
Sch. 7A inserted (31.1.2017 for specified purposes, 1.3.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 15; S.I. 2018/227, art. 2(g)