{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-106A",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-106A.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/106A",
  "kind": "section",
  "number": "106A",
  "heading": "Offence of fraudulent evasion of income tax",
  "text": "(1) A person commits an offence if that person is knowingly concerned in the fraudulent evasion of income tax by that or any other person.\n(2) A person guilty of an offence under this section is liable—\n(a) on summary conviction, to imprisonment for a term not exceeding 12 months the general limit in a magistrates’ court or a fine not exceeding the statutory maximum, or both, or\n(b) on conviction on indictment, to imprisonment for a term not exceeding 14 years or a fine, or both.\n(3) In the application of subsection (2)(a)—\n(a) in England and Wales in relation to offences committed before 2 May 2022, and\n(b) in Northern Ireland,\nfor “12 months the general limit in a magistrates’ court” substitute “6 months”.\n(4) This section does not apply to things done or omitted before 1st January 2001.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 106A and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 95 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 106A(2)(a) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 106A(2)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 106A(3)(a) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 106A(3) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/106A",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}