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Paragraph 30 Tax offencesI1I2C1

United Kingdom

(1)

An offence under the law of any part of the United Kingdom consisting of being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax.

(2)

In this paragraph, “tax” means a tax imposed under the law of any part of the United Kingdom, including national insurance contributions under—

(a)

Part 1 of the Social Security Contributions and Benefits Act 1992, or

(b)

Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

Annotations

Modifications

C1

Sch. 6 applied (24.2.2025) by S.I. 2013/1582, reg. 6(2), Sch. 2 Pt. 1 (as amended by The Procurement Act 2023 (Consequential and Other Amendments) Regulations 2025 (S.I. 2025/163), regs. 1(2), 17 (with reg. 33))

Commencement

I1

Sch. 6 para. 30 not in force at Royal Assent, see s. 127(2)

I2

Sch. 6 para. 30 in force at 24.2.2025 by S.I. 2024/716, Sch. (as amended by S.I. 2024/959, regs. 1(2), 2(7)(a))