TMA 1970

Section 106A(2)(b) (fraudulent evasion of income tax)

Customs and Excise Duties (General Reliefs) Act 1979

Section 13C(4)(b) (relieved goods used, etc, in breach of condition)

CEMA 1979

Section 50(4)(b) (improper importation of goods)

Section 53(9)(b) (shipping etc dutiable or restricted goods with fraudulent intent)

Section 63(6)(b) (goods taken on board a ship etc with fraudulent intent)

Section 68(3)(b) (exportation of prohibited or restricted goods with intent to evade prohibition or restriction)

Section 68A(2)(b) (fraudulent evasion of agricultural levy)

Section 100(4)(b) (taking etc of warehoused goods with intent to defraud)

Section 136(2)(b) (claims for drawback etc with intent to defraud)

Section 159(7)(b) (removing examinable goods with intent to defraud)

Section 170(3)(b) (fraudulent evasion of duty, etc)

Section 170B(1)(b) (taking preparatory steps for evasion of excise duty)

HODA 1979

Section 10(7)(b) (contravening restrictions on use of duty-free oil)

Section 13(5)(b) (contravening restrictions on use of heavy oil)

Section 13AB(7)(b) (contravening restrictions on use of rebated kerosene)

Section 14(8)(b) (contravening restrictions on use of light oil)

Section 14D(5)(b) (contravening restrictions on use of rebated biodiesel or bioblend)

Section 14F(3)(b) (contravening restrictions on use of restricted fuel) (as substituted by paragraph 9 of Schedule 11 to FA 2020)

Section 20AAC(4)(d) (contravening restrictions on use of aqua methanol)

Section 24A(6)(b) (contravening restrictions on use of marked oil)

BGDA 1981

Paragraph 16(1)(b) of Schedule 3 (fraudulent evasion of bingo duty)

FA 1993

Section 31(2)(b) (fraudulent evasion etc of lottery duty)

VATA 1994

Section 72(1)(b), (3)(ii) and (8)(b) (fraudulent evasion etc of VAT)

FA 1994

Section 41(2)(b) (fraudulent evasion etc of duty)

Paragraph 10(1)(b), (3)(b) and (5)(b) of Schedule 7 (fraudulent evasion etc of insurance premium tax)

FA 1996

Paragraph 16(1)(b), (3)(b) and (5)(b) of Schedule 5 (fraudulent evasion etc of landfill tax)

FA 1997

Paragraph 12(3)(b)(ii) of Schedule 1 (fraudulent evasion etc of gaming duty)

FA 2000

Paragraphs 92(3)(b), 93(3)(b) and 94(3)(b) of Schedule 6 (fraudulent evasion etc of climate change levy)

FA 2001

Paragraphs 1(3)(b), 2(3)(b) and 3(3)(b) of Schedule 6 (fraudulent evasion etc of aggregates levy)

FA 2003

Section 95(2)(b) (fraudulent evasion of stamp duty land tax)

FA 2012

Paragraph 37(2)(a) of Schedule 24 (fraudulent evasion of machine games duty)

FA 2014

Section 174(3)(a) (fraudulent evasion of general betting duty, pool betting duty and remote gaming duty)

FA 2017

Section 50(3)(d)(i) (fraudulent evasion of soft drinks levy)

FA 2021

Section 77(3)(d)(i) (fraudulent evasion of plastic packaging tax)

Section 78(3)(d)(i) (false statements in connection with plastic packaging tax)

Section 79(3)(d)(i) (plastic packaging tax: conduct involving evasions or false statements)