# Police Act 1997, Paragraph 46A: Taxation


An offence under any of the following provisions of the Criminal Finances Act 2017—
(a) section 45(1) (failure to prevent facilitation of UK tax evasion offences),
(b) section 46(1) (failure to prevent facilitation of foreign tax evasion offences).

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Source: https://www.legislation.gov.uk/ukpga/1997/50/schedule/8A/paragraph/46A (the official version)
Page: https://openlegislation.uk/police-act-1997/schedule-8A/paragraph-46A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.