SCHEDULES
C1SCHEDULE 5 Landfill Tax
Part IV Criminal Penalties
Criminal offences
15
1
A person is guilty of an offence if—
a
being a registrable person, he is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of tax by him or another registrable person, or
b
not being a registrable person, he is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of tax by a registrable person.
2
Any reference in sub-paragraph (1) above to the evasion of tax includes a reference to the obtaining of a payment under regulations under section 51(2)(c) or (d) or (f) of this Act.
3
A person is guilty of an offence if with the requisite intent—
a
he produces, furnishes or sends, or causes to be produced, furnished or sent, for the purposes of this Part of this Act any document which is false in a material particular, or
b
he otherwise makes use for those purposes of such a document;
and the requisite intent is intent to deceive or to secure that a machine will respond to the document as if it were a true document.
4
A person is guilty of an offence if in furnishing any information for the purposes of this Part of this Act he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular.
5
A person is guilty of an offence by virtue of this sub-paragraph if his conduct during any specified period must have involved the commission by him of one or more offences under the preceding provisions of this paragraph; and the preceding provisions of this sub-paragraph apply whether or not the particulars of that offence or those offences are known.
6
A person is guilty of an offence if—
a
he enters into a taxable landfill contract, or
b
he makes arrangements for other persons to enter into such a contract,
with reason to believe that tax in respect of the disposal concerned will be evaded.
7
A person is guilty of an offence if he carries out taxable activities without giving security (or further security) he has been required to give under paragraph 31 below.
8
For the purposes of this paragraph a taxable landfill contract is a contract under which there is to be a taxable disposal.
Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)