Chwilio Deddfwriaeth

Finance Act 2003

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau AgorExpand opening options

Changes over time for: Cross Heading: Meaning of offence involving serious fraud

 Help about opening options

Version Superseded: 08/11/2007

Alternative versions:

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Point in time view as at 10/07/2003.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 25 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. Help about Changes to Legislation

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.

Yn ôl i’r brig

Options/Cymorth