Paragraph 35 F1
An offence under section 72(1), (3) or (8) of the Value Added Tax Act 1994 (fraudulent evasion of VATetc).
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)