SCHEDULES
F1SCHEDULE 8AOffences which must be disclosed unless a sheriff orders otherwise
Statutory offences
F2Taxation
46A.
An offence under any of the following provisions of the Criminal Finances Act 2017—
(a)
section 45(1) (failure to prevent facilitation of UK tax evasion offences),
(b)
section 46(1) (failure to prevent facilitation of foreign tax evasion offences).