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

48 Offences: extra-territorial application and jurisdiction

s. 48 · in force: yes

Captured statutory text (L5)

48 Offences: extra-territorial application and jurisdiction

(1)It is immaterial for the purposes of section 45 or 46 (except to the extent provided by section 46(2)) whether—

(a)any relevant conduct of a relevant body, or

(b)any conduct which constitutes part of a relevant UK tax evasion facilitation offence or foreign tax evasion facilitation offence, or

(c)any conduct which constitutes part of a relevant UK tax evasion offence or foreign tax evasion offence,

takes place in the United Kingdom or elsewhere.

(2)Proceedings for an offence under section 45 or 46 may be taken in any place in the United Kingdom.

(3)If by virtue of subsection (2) proceedings for an offence are to be taken in Scotland, they may be taken in such sheriff court district as the Lord Advocate may determine.

(4)In subsection (3) “sheriff court district” is to be read in accordance with section 307(1) of the Criminal Procedure (Scotland) Act 1995.

Full captured verbatim text

(1) It is immaterial for the purposes of section 45 or 46 (except to the extent provided by section 46(2)) whether—

(a) any relevant conduct of a relevant body, or

(b) any conduct which constitutes part of a relevant UK tax evasion facilitation offence or foreign tax evasion facilitation offence, or

(c) any conduct which constitutes part of a relevant UK tax evasion offence or foreign tax evasion offence,

takes place in the United Kingdom or elsewhere.

(2) Proceedings for an offence under section 45 or 46 may be taken in any place in the United Kingdom.

(3) If by virtue of subsection (2) proceedings for an offence are to be taken in Scotland, they may be taken in such sheriff court district as the Lord Advocate may determine.

(4) In subsection (3) “sheriff court district” is to be read in accordance with section 307(1) of the Criminal Procedure (Scotland) Act 1995.

What this provision means

Model summary, checked against the text on the left.

Relevance to Signicat: 1/3 · detailed summary (L4) Status: not needed for a short provision · Stored artifact; current recipe verification unavailable

Provides rules on extra-territorial application and territorial jurisdiction for tax evasion facilitation proceedings across the United Kingdom.

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

Refers to

cross-reference internal_cite · s. 45

cross-reference internal_cite · s. 46

Referred to by

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Part summaries

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Verification findings (211)

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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 0f2f9a36eedd922849799865…
Source: legislation.gov.uk/ukpga/2017/22