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SCHEDULES

SCHEDULE 17U.K.Deferred prosecution agreements

Part 2E+WOffences in relation to which a DPA may be entered into

Statutory offencesE+W

21E+WAn offence under section 72 of the Value Added Tax Act 1994 (fraudulent evasion of VAT).

Commencement Information

I1Sch. 17 para. 21 in force at 24.2.2014 by S.I. 2014/258, art. 2(b)