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Prospective
30(1)An offence under the law of any part of the United Kingdom consisting of being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax.
(2)In this paragraph, “tax” means a tax imposed under the law of any part of the United Kingdom, including national insurance contributions under—
(a)Part 1 of the Social Security Contributions and Benefits Act 1992, or
(b)Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
Commencement Information
I1Sch. 6 para. 30 not in force at Royal Assent, see s. 127(2)