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Finance Act 2003

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No versions valid at: 13/04/2003

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Point in time view as at 13/04/2003. This version of this provision is not valid for this point in time. Help about Status

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Finance Act 2003, Section 95 is up to date with all changes known to be in force on or before 28 February 2025. 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. Help about Changes to Legislation

Valid from 10/07/2003

95Offence of fraudulent evasion of taxU.K.

(1)A person commits an offence if he is knowingly concerned in the fraudulent evasion of tax by him 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 six months or a fine not exceeding the statutory maximum, or both;

(b)on conviction on indictment, to imprisonment for a term not exceeding seven years or a fine, or both.

Commencement Information

I1Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)

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