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Version Superseded: 22/02/2024
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Taxes Management Act 1970, Cross Heading: Evasion is up to date with all changes known to be in force on or before 18 September 2024. 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.
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Textual Amendments
F1S. 106A and cross-heading inserted (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. 95 (with Sch. 9 paras. 1-9, 22)
(1)A person commits an offence if that person is knowingly concerned in the fraudulent evasion of income tax by that or any other person.
(2)A person guilty of an offence under this section is liable—
(a)on summary conviction, to imprisonment for a term not exceeding [F212 months] [F2the general limit in a magistrates’ court] or a fine not exceeding the statutory maximum, or both, or
(b)on conviction on indictment, to imprisonment for a term not exceeding 7 years or a fine, or both.
(3)In the application of subsection (2)(a)—
(a)in England and Wales in relation to offences committed before [F32 May 2022], and
(b)in Northern Ireland,
for “[F412 months] [F4the general limit in a magistrates’ court] ” substitute “ 6 months ”.
(4)This section does not apply to things done or omitted before 1st January 2001.]
Textual Amendments
F2Words in s. 106A(2)(a) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1
F3Words in s. 106A(3)(a) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1
F4Words in s. 106A(3) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1
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