Textual Amendments
F1Word in Sch. 1 para. 8 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)(a), 58(5)(6); S.I. 2017/739, reg. 3
8(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 1(2)(c) or 3(1)(b) above.E+W+N.I.
(2)An offence under section 72 of the Value Added Tax Act 1994 (c. 23) (fraudulent evasion of VAT etc.).
(3)An offence under [F2section 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.
[F3(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).]
Textual Amendments
F2Words in Sch. 1 para. 8(3) substituted (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. 101(2) (with Sch. 9 paras. 1-9, 22)
F3Sch. 1 para. 8(6) 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)(a), 58(5)(6); S.I. 2017/739, reg. 3
Commencement Information
I1Sch. 1 para. 8 in force at 6.4.2008 by S.I. 2008/755, art. 15(1)(b)