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Finance Act 2003
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95Offence of fraudulent evasion of tax
(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.
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