32 Increase in maximum terms of imprisonment for tax offences
Finance Act 2024 (2024 c 3) | Legislation

Part 3 Miscellaneous and Final

Evasion, avoidance etc

32  Increase in maximum terms of imprisonment for tax offences

(1)     In the specified provisions of the following enactments, for “seven” (or “7”) substitute “14”—

TMA 1970Section 106A(2)(b) (fraudulent evasion of income tax)
Customs and Excise Duties (General Reliefs) Act 1979Section 13C(4)(b) (relieved goods used, etc, in breach of condition)
CEMA 1979Section 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
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