# Finance Act 2020, Paragraph 7


In this Schedule “tax-evasive conduct” means—
(a) giving to HMRC any deliberately inaccurate return, claim, document or information, or
(b) deliberately failing to comply with an obligation specified in the Table in paragraph 1 of Schedule 41 to FA 2008 (obligations to notify liability to tax, etc).

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/13/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-13/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.