# Taxes Management Act 1970, Section 106A: Offence of fraudulent evasion of income tax


(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.
(2) A person guilty of an offence under this section is liable—
(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
(b) on conviction on indictment, to imprisonment for a term not exceeding 14 years or a fine, or both.
(3) In the application of subsection (2)(a)—
(a) in England and Wales in relation to offences committed before 2 May 2022, and
(b) in Northern Ireland,
for “12 months the general limit in a magistrates’ court” substitute “6 months”.
(4) This section does not apply to things done or omitted before 1st January 2001.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/section/106A (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-106A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.