SCHEDULES
SCHEDULE 1Serious offences
F1PART 1ASERIOUS OFFENCES IN SCOTLAND
Offences in relation to public revenue F3etc
Word in Sch. 1 para. 16G cross-heading inserted (27.4.2017 for specified purposes, 30.9.2017 in so far as not already in force ) by Criminal Finances Act 2017 (c. 22), ss. 51(2)(b), 58(5)(6); S.I. 2017/739, reg. 3
16G
1
An offence under section 170 of the Customs and Excise Management Act 1979 (fraudulent evasion of duty etc) so far as not falling within paragraph 16A(2)(c) or 16C(2)(b) above.
2
An offence under section 72 of the Value Added Tax Act 1994 (fraudulent evasion of VATetc).
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 (tax credit fraud).
F25
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).
Sch. 1 Pt. 1A inserted (1.3.2016) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 1 para. 31; S.I. 2016/148, reg. 3(f)