Offences in relation to public revenueE+W+N.I.
24(1)An offence under section 170 of the Customs and Excise Management Act 1979 (c. 2) (fraudulent evasion of duty etc.) so far as not falling within paragraph 17(2)(c) or 19(1)(b) above.E+W+N.I.
(2)An offence under section 72 of the Value Added Tax Act 1994 (c. 23) (fraudulent evasion of VAT etc.).
(3)An offence under [F1section 106A of the Taxes Management Act 1970] (fraudulent evasion of income tax).
(4)An offence under section 35 of the Tax Credits Act 2002 (c. 21) (tax credit fraud).
(5)An offence at common law of cheating in relation to the public revenue.
Textual Amendments
F1Words in Sch. 1 para. 24(3) substituted (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. 101(3) (with Sch. 9 paras. 1-9, 22)
Commencement Information
I1Sch. 1 para. 24 in force at 6.4.2008 by S.I. 2008/755, art. 15(1)(c)