Watchtower/Law library/Criminal Finances Act 2017/45 Failure to prevent facilitation...
As last captured

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

45 Failure to prevent facilitation of UK tax evasion offences

s. 45 · in force: yes

Captured statutory text (L5)

45 Failure to prevent facilitation of UK tax evasion offences

(1)A relevant body (B) is guilty of an offence if a person commits a UK tax evasion facilitation offence when acting in the capacity of a person associated with B.
(2)It is a defence for B to prove that, when the UK tax evasion facilitation offence was committed—
(a)B had in place such prevention procedures as it was reasonable in all the circumstances to expect B to have in place, or
(b)it was not reasonable in all the circumstances to expect B to have any prevention procedures in place.
(3)In subsection (2) “prevention procedures” means procedures designed to prevent persons acting in the capacity of a person associated with B from committing UK tax evasion facilitation offences.
(4)In this Part “UK tax evasion offence” means—
(a)an offence of cheating the public revenue, or
(b)an offence under the law of any part of the United Kingdom consisting of being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax.
(5)In this Part “UK tax evasion facilitation offence” means an offence under the law of any part of the United Kingdom consisting of—
(a)being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax by another person,
(b)aiding, abetting, counselling or procuring the commission of a UK tax evasion offence, or
(c)being involved art and part in the commission of an offence consisting of being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax.
(6)Conduct carried out with a view to the fraudulent evasion of tax by another person is not to be regarded as a UK tax evasion facilitation offence by virtue of subsection (5)(a) unless the other person has committed a UK tax evasion offence facilitated by that conduct.
(7)For the purposes of this section “tax” means a tax imposed under the law of any part of the United Kingdom, including national insurance contributions under—
(a)Part 1 of the Social Security Contributions and Benefits Act 1992, or
(b)Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
(8)A relevant body guilty of an offence under this section is liable—
(a)on conviction on indictment, to a fine;
(b)on summary conviction in England and Wales, to a fine;
(c)on summary conviction in Scotland or Northern Ireland, to a fine not exceeding the statutory maximum.
Full captured verbatim text
(1) A relevant body (B) is guilty of an offence if a person commits a UK tax evasion facilitation offence when acting in the capacity of a person associated with B.

(2) It is a defence for B to prove that, when the UK tax evasion facilitation offence was committed—

(a) B had in place such prevention procedures as it was reasonable in all the circumstances to expect B to have in place, or

(b) it was not reasonable in all the circumstances to expect B to have any prevention procedures in place.

(3) In subsection (2) “prevention procedures” means procedures designed to prevent persons acting in the capacity of a person associated with B from committing UK tax evasion facilitation offences.

(4) In this Part “UK tax evasion offence” means—

(a) an offence of cheating the public revenue, or

(b) an offence under the law of any part of the United Kingdom consisting of being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax.

(5) In this Part “UK tax evasion facilitation offence” means an offence under the law of any part of the United Kingdom consisting of—

(a) being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax by another person,

(b) aiding, abetting, counselling or procuring the commission of a UK tax evasion offence, or

(c) being involved art and part in the commission of an offence consisting of being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax.

(6) Conduct carried out with a view to the fraudulent evasion of tax by another person is not to be regarded as a UK tax evasion facilitation offence by virtue of subsection (5)(a) unless the other person has committed a UK tax evasion offence facilitated by that conduct.

(7) For the purposes of this section “tax” means a tax imposed under the law of any part of the United Kingdom, including national insurance contributions under—

(a) Part 1 of the Social Security Contributions and Benefits Act 1992, or

(b) Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

(8) A relevant body guilty of an offence under this section is liable—

(a) on conviction on indictment, to a fine;

(b) on summary conviction in England and Wales, to a fine;

(c) on summary conviction in Scotland or Northern Ireland, to a fine not exceeding the statutory maximum.

What this provision means

Model summary, checked against the text on the left.

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

A relevant body commits an offence if an associated person facilitates UK tax evasion, subject to reasonable prevention procedures.

Only the one-line summary above is stored for this provision; the text itself is the evidence.

Refers to

No captured references.

Referred to by

cross-reference internal_cite · s. 46

cross-reference internal_cite · s. 48

cross-reference internal_cite · s. 50

cross-reference internal_cite · s. 51

cross-reference internal_cite · s. 52

Part summaries

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Verification findings (211)

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Change history as published

No captured publisher history.

Pending effects amendments not yet applied to this text

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

Provenance

Every claim the system makes about this text is traceable to these identifiers.

Instrument
uk:ukpga/2017/22
Part
PART 3 Corporate offences of failure to prevent facilitation of tax evasion
Version
97c26a7a4cb9817265ca5134…
Content hash
sha256 15e586a2ccf62249e5dad673…
Source
legislation.gov.uk/ukpga/2017/22