{
  "url": "https://openlegislation.uk/police-act-1997/schedule-8A/paragraph-46A",
  "json_url": "https://openlegislation.uk/police-act-1997/schedule-8A/paragraph-46A.json",
  "legislation": "ukpga/1997/50",
  "legislation_title": "Police Act 1997",
  "legislation_url": "https://openlegislation.uk/police-act-1997",
  "path": "schedule/8A/paragraph/46A",
  "kind": "paragraph",
  "number": "46A",
  "heading": "Taxation",
  "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": "F",
      "label": "F1",
      "text": "Schs. 8A, 8B inserted (S.) (8.2.2016) by The Police Act 1997 and the Protection of Vulnerable Groups (Scotland) Act 2007 Remedial (No. 2) Order 2015 (S.S.I. 2015/423), arts. 1(2), 3(8) (with arts. 5-10, 12)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 8A para. 46A inserted (19.12.2022) by The Police Act 1997 (Offences in Schedules 8A and 8B) Amendment (Scotland) Regulations 2022 (S.S.I. 2022/379), regs. 1, 2(28)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/50/schedule/8A/paragraph/46A",
    "retrieved_at": "2026-10-29T09:24:18.907526+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."
}