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X1. Fraud offences

Knowingly concerned in the fraudulent evasion of income tax

 

"(1)     A person commits an offence if that person is knowingly concerned in the fraudulent evasion of income tax by that or any other person.

(2)     A person guilty of an offence under this section is liable—

(a)     on summary conviction, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum, or both, or

(b)     on conviction on indictment, to imprisonment for a term not exceeding 7 years or a fine, or both.

(3)     In the application of subsection (2)(a)—

(a)     in England and Wales in relation to offences committed before the commencement of section 282(3) of the Criminal Justice Act 2003, and

(b)     in Northern Ireland,

for “12 months” substitute “6 months”.

(4)     This section does not apply to things done or omitted before 1st January 2001." (TMA 1970, s.106A)

Knowingly concerned in the fraudulent evasion of income tax

Knowingly making a false statement to obtain allowance or repayment (Scotland)

 

"(1)     This section applies only in Scotland.

(2)     If any person, for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of tax, either for himself or for any other person, or, in any return made with reference to tax, knowingly makes any false statement or false representation, he shall be liable, on summary conviction, to imprisonment for a term not exceeding six months.

(3)     Notwithstanding anything in the Summary Jurisdiction (Scotland) Act 1954 proceedings for an offence under this section may be commenced at any time within three years from the time when the offence was committed.

(4)     The expression “return” in this section shall be construed without regard to the definition in section 118(1) of this Act."  (TMA 1970, s.107)

Knowingly making a false statement to obtain allowance or repayment (Scotland)

Knowingly concerned in the fraudulent evasion of SDLT

 

"(1)     A person commits an offence if he is knowingly concerned in the fraudulent evasion of tax by him or any other person.

(2)     A person guilty of an offence under this section is liable—

(a)     on summary conviction to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum, or both;

(b)     on conviction on indictment, to imprisonment for a term not exceeding seven years or a fine, or both." (FA 2003, s.95)

Knowingly concerned in the fraudulent evasion of SDLT

VAT fraud

 

VATA 1994, s.72.

VAT fraud
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