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Paragraph 63 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

An offence under any of the following provisions of the Criminal Finances Act 2017—

(a)

section 45(1) (failure to prevent facilitation of UK tax evasion offences),

(b)

section 46(1) (failure to prevent facilitation of foreign tax evasion offences).

Annotations

Commencement

I1

Sch. 1 para. 63 in force at 1.4.2025 by S.S.I. 2025/27, reg. 3(1)(2), sch.