# Serious Crime Act 2007, Paragraph 24

Extent: E+W+N.I.

(1) An offence under section 170 of the Customs and Excise Management Act 1979 (c. 2) (fraudulent evasion of duty etc.) so far as not falling within paragraph 17(2)(c) or 19(1)(b) above.
(2) An offence under section 72 of the Value Added Tax Act 1994 (c. 23) (fraudulent evasion of VAT etc.).
(3) An offence under section 106A of the Taxes Management Act 1970 (fraudulent evasion of income tax).
(4) An offence under section 35 of the Tax Credits Act 2002 (c. 21) (tax credit fraud).
(5) An offence at common law of cheating in relation to the public revenue.
(6) An offence under section 45 or 46 of the Criminal Finances Act 2017 (failure to prevent the facilitation of UK tax evasion offences or foreign tax evasion offences).

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Source: https://www.legislation.gov.uk/ukpga/2007/27/schedule/1/paragraph/24 (the official version)
Page: https://openlegislation.uk/serious-crime-act-2007/schedule-1/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.