# Procurement Act 2023, Paragraph 30: Tax offences

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2023/54/schedule/6/paragraph/30 (the official version)
Page: https://openlegislation.uk/procurement-act-2023/schedule-6/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.