Section 95 Offence of fraudulent evasion of taxI1
(1)
A person commits an offence if he is knowingly concerned in the fraudulent evasion of tax by him or any other person.
(2)
A person guilty of an offence under this section is liable—
(a)
on summary conviction to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum, or both;
(b)
on conviction on indictment, to imprisonment for a term not exceeding F114 years or a fine, or both.
Annotations
Textual amendments
- F1
Word in s. 95(2)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))
Commencement
- I1
Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)