- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/07/2003)
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Finance Act 2003
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2003 c. 14
- SCHEDULE 13
- Part 7
- Meaning of offence involving...
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Changes over time for: Cross Heading: Meaning of offence involving serious fraud
Version Superseded: 08/11/2007
Alternative versions:
- 10/07/2003- Amendment
- 10/07/2003
Point in time - 08/11/2007- Amendment
Status:
Point in time view as at 10/07/2003.
Changes to legislation:
Finance Act 2003, Cross Heading: Meaning of offence involving serious fraud is up to date with all changes known to be in force on or before 05 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Meaning of offence involving serious fraudU.K.
44(1)An offence that involves fraud is for the purposes of this Part of this Schedule an offence involving serious fraud if its commission has led, or is intended or likely to lead, either—U.K.
(a)to substantial financial gain to any person, or
(b)to serious prejudice to the proper assessment or collection of tax.
(2)An offence that, if considered alone, would not be regarded as involving serious fraud may nevertheless be so regarded if there is reasonable ground for suspecting that it forms part of a course of conduct that is, or but for its detection would be, likely to result in serious prejudice to the proper assessment or collection of tax.
(3)Sub-paragraphs (1) and (2) are without prejudice to the general concept of serious fraud.
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