18An 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).
Commencement Information
I1Sch. 11 para. 18 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)
I2Sch. 11 para. 18 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)