Economic Crime and Corporate Transparency Act 2023 (c. 56)

SCHEDULES

SCHEDULE 12 U.K. Criminal liability of bodies: economic crimes

Statutory offences U.K.

8 An offence under section 72 of the Value Added Tax Act 1994 (fraudulent evasion of VAT).

Commencement Information

I1 Sch. 12 para. 8 in force at 26.12.2023, see s. 219(3)(a)