F1Schedule 7AOffences specified for the purposes of section 137A
Annotations:
Amendments (Textual)
Part 2Offences under the law of Scotland
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An offence under section 72(1), (3) or (8) of the Value Added Tax Act 1994 (fraudulent evasion of VATetc).
An offence under section 72(1), (3) or (8) of the Value Added Tax Act 1994 (fraudulent evasion of VATetc).
Sch. 7A inserted (31.1.2017 for specified purposes, 1.3.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 15; S.I. 2018/227, art. 2(g)