# Economic Crime and Corporate Transparency Act 2023, Paragraph 18: Statutory offences

Extent: E+W+S+N.I.

An offence under section 45 or 46 of the Criminal Finances Act 2017 (failure to prevent the facilitation of UK tax evasion offences or foreign tax evasion offences).

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Source: https://www.legislation.gov.uk/ukpga/2023/56/schedule/11/paragraph/18 (the official version)
Page: https://openlegislation.uk/economic-crime-and-corporate-transparency-act-2023/schedule-11/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.