Procurement Act 2023 (c. 54)

SCHEDULES

Prospective

SCHEDULE 6 U.K. Mandatory exclusion grounds

PART 1 U.K. Offences

Tax offences U.K.

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

I1 Sch. 6 para. 30 not in force at Royal Assent, see s. 127(2)