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

52 Interpretation of Part 3

s. 52 · in force: yes

Captured statutory text (L5)

52 Interpretation of Part 3

(1)In this Part— “conduct” includes acts and omissions; “foreign country” means a country or territory outside the United Kingdom; “foreign tax evasion facilitation offence” has the meaning given by section 46(6); “foreign tax evasion offence” has the meaning given by section 46(5); “partnership” has the meaning given by section 44(3); “relevant body” has the meaning given by section 44(2); “tax” includes duty and any other form of taxation (however described); “UK tax evasion facilitation offence” has the meaning given by section 45(5) and (6); “UK tax evasion offence” has the meaning given by section 45(4).

(2)References in this Part to a person acting in the capacity of a person associated with a relevant body are to be construed in accordance with section 44(4).

Full captured verbatim text

(1) In this Part—

“conduct” includes acts and omissions;

“foreign country” means a country or territory outside the United Kingdom;

“foreign tax evasion facilitation offence” has the meaning given by section 46(6);

“foreign tax evasion offence” has the meaning given by section 46(5);

“partnership” has the meaning given by section 44(3);

“relevant body” has the meaning given by section 44(2);

“tax” includes duty and any other form of taxation (however described);

“UK tax evasion facilitation offence” has the meaning given by section 45(5) and (6);

“UK tax evasion offence” has the meaning given by section 45(4).

(2) References in this Part to a person acting in the capacity of a person associated with a relevant body are to be construed in accordance with section 44(4).

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 general interpretation rules and cross-references defining terms used throughout Part 3.

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

Refers to

cross-reference internal_cite · s. 44

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 9ec4f259ebf9b96f5b7a441f…
Source: legislation.gov.uk/ukpga/2017/22