46 Failure to prevent facilitation of foreign tax evasion offences
Criminal Finances Act 2017 (2017 c 22) | Legislation

46  Failure to prevent facilitation of foreign tax evasion offences

(1)     A relevant body (B) is guilty of an offence if at any time—

(a)     a person commits a foreign tax evasion facilitation offence when acting in the capacity of a person associated with B, and

(b)     any of the conditions in subsection (2) is satisfied.

(2)     The conditions are—

(a)     that B is a body incorporated, or a partnership formed, under the law of any part of the United Kingdom;

(b)     that B carries on business or part of a business in the United Kingdom;

(c)

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