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Serious Crime Act 2007

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Changes over time for: Paragraph 24

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Version Superseded: 27/04/2017

Status:

Point in time view as at 17/07/2013.

Changes to legislation:

There are currently no known outstanding effects for the Serious Crime Act 2007, Paragraph 24. Help about Changes to Legislation

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24(1)An offence under section 170 of the Customs and Excise Management Act 1979 (c. 2) (fraudulent evasion of duty etc.) so far as not falling within paragraph 17(2)(c) or 19(1)(b) above.E+W+N.I.

(2)An offence under section 72 of the Value Added Tax Act 1994 (c. 23) (fraudulent evasion of VAT etc.).

(3)An offence under [F1section 106A of the Taxes Management Act 1970] (fraudulent evasion of income tax).

(4)An offence under section 35 of the Tax Credits Act 2002 (c. 21) (tax credit fraud).

(5)An offence at common law of cheating in relation to the public revenue.

Textual Amendments

F1Words in Sch. 1 para. 24(3) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 101(3) (with Sch. 9 paras. 1-9, 22)

Commencement Information

I1Sch. 1 para. 24 in force at 6.4.2008 by S.I. 2008/755, art. 15(1)(c)

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