# Finance Act 2003, Section 95: Offence of fraudulent evasion of tax


(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 14 years or a fine, or both.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/section/95 (the official version)
Page: https://openlegislation.uk/finance-act-2003/section-95
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.