Criminal Finances Act 2017 · PART 3 Corporate offences of failure to prevent...

44 Meaning of relevant body and acting in the capacity of an associated person

s. 44 · in force: yes

Captured statutory text (L5)

44 Meaning of relevant body and acting in the capacity of an associated person

(1)This section defines expressions used in this Part.

(2)“Relevant body” means a body corporate or partnership (wherever incorporated or formed).

(3)“Partnership” means—

(a)a partnership within the meaning of the Partnership Act 1890, or

(b)a limited partnership registered under the Limited Partnerships Act 1907,

or a firm or entity of a similar character formed under the law of a foreign country.

(4)A person (P) acts in the capacity of a person associated with a relevant body (B) if P is—

(a)an employee of B who is acting in the capacity of an employee,

(b)an agent of B (other than an employee) who is acting in the capacity of an agent, or

(c)any other person who performs services for or on behalf of B who is acting in the capacity of a person performing such services.

(5)For the purposes of subsection (4)(c) the question whether or not P is a person who provides services for or on behalf of B is to be determined by reference to all the relevant circumstances and not merely by reference to the nature of the relationship between P and B.

Full captured verbatim text

(1) This section defines expressions used in this Part.

(2) “Relevant body” means a body corporate or partnership (wherever incorporated or formed).

(3) “Partnership” means—

(a) a partnership within the meaning of the Partnership Act 1890, or

(b) a limited partnership registered under the Limited Partnerships Act 1907,

or a firm or entity of a similar character formed under the law of a foreign country.

(4) A person (P) acts in the capacity of a person associated with a relevant body (B) if P is—

(a) an employee of B who is acting in the capacity of an employee,

(b) an agent of B (other than an employee) who is acting in the capacity of an agent, or

(c) any other person who performs services for or on behalf of B who is acting in the capacity of a person performing such services.

(5) For the purposes of subsection (4)(c) the question whether or not P is a person who provides services for or on behalf of B is to be determined by reference to all the relevant circumstances and not merely by reference to the nature of the relationship between P and B.

What this provision means

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Relevance to Signicat: 2/3 · detailed summary (L4) Status: not needed for a short provision · Stored artifact; current recipe verification unavailable

Defines relevant body and when an employee, agent, or service provider acts in the capacity of an associated person.

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Referred to by

cross-reference internal_cite · s. 52

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s. 32(5)(6) omitted by Crime and Policing Act 2026 Sch. 22 para. 37 · Effective date unknown · s. 32

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Instrument: uk:ukpga/2017/22
Part: PART 3 Corporate offences of failure to prevent facilitation of tax evasion
Version: 97c26a7a4cb9817265ca5134…
Content hash: sha256 d67b036405dd71a39ad6cfe9…
Source: legislation.gov.uk/ukpga/2017/22