Finance Act 2014

174 Fraudulent evasion

(1) A person commits an offence if the person is knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of general betting duty, pool betting duty or remote gaming duty.

(2) A person guilty of an offence under subsection (1) is liable on summary conviction to—

(a) imprisonment for a term not exceeding 12 months,

(b) a fine not exceeding—

(i) in England and Wales, £20,000 or, if greater, three times the duty which is unpaid or the payment of which is sought to be avoided, or

(ii) in Scotland or Northern Ireland, the statutory maximum or, if greater, three times the duty which is unpaid or the payment of which is sought to be avoided, or

(c) both.

(3) A person guilty of an offence under subsection (1) is liable on conviction on indictment to—

(a) imprisonment for a term not exceeding 7 years,

(b) a fine, or

(c) both.

(4) The reference in subsection (2)(a) to 12 months is to be read as a reference to 6 months in relation to an offence committed—

(a) in England and Wales before the commencement of section 154(1) of the Criminal Justice Act 2003, or

(b) in Northern Ireland.

(5) Section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 does not apply in relation to the offence under subsection (1), but where such an offence is committed before section 85(1) comes into force the reference in subsection (2)(b)(i) to £20,000 is to be read as a reference to the statutory maximum.