Paragraph 31 Tax offencesI1I2C1
United Kingdom
An offence under section 45 or 46 of the Criminal Finances Act 2017 (failure to prevent facilitation of tax evasion).
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. 31 not in force at Royal Assent, see s. 127(2)
- I2
Sch. 6 para. 31 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))