Crime and Courts Act 2013

This section has no associated Explanatory Notes

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)