{
  "url": "https://openlegislation.uk/disclosure-scotland-act-2020/schedule-1/paragraph-63",
  "json_url": "https://openlegislation.uk/disclosure-scotland-act-2020/schedule-1/paragraph-63.json",
  "legislation": "asp/2020/13",
  "legislation_title": "Disclosure (Scotland) Act 2020",
  "legislation_url": "https://openlegislation.uk/disclosure-scotland-act-2020",
  "path": "schedule/1/paragraph/63",
  "kind": "paragraph",
  "number": "63",
  "heading": null,
  "text": "An offence under any of the following provisions of the Criminal Finances Act 2017—\n(a) section 45(1) (failure to prevent facilitation of UK tax evasion offences),\n(b) section 46(1) (failure to prevent facilitation of foreign tax evasion offences).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 63 in force at 1.4.2025 by S.S.I. 2025/27, reg. 3(1)(2), sch."
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "asp/2025/8",
      "affecting_title": "Regulation of Legal Services (Scotland) Act 2025"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2020/13/schedule/1/paragraph/63",
    "retrieved_at": "2026-10-29T20:12:45.762032+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."
}