Modifications etc. (not altering text)
C1Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)
C2Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41
C3Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)
C4Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
3(1)An individual “engages in dishonest conduct” if, in the course of acting as a tax agent, the individual does something dishonest with a view to bringing about a loss of tax revenue.U.K.
(2)It does not matter whether a loss is actually brought about.
(3)Nor does it matter whether the individual is acting on the instruction of clients.
(4)A loss of tax revenue would be brought about for these purposes if clients were to—
(a)account for less tax than they are required to account for by law,
(b)obtain more tax relief than they are entitled to obtain by law,
(c)account for tax later than they are required to account for it by law, or
(d)obtain tax relief earlier than they are entitled to obtain it by law.
(5)“Tax” is defined in Part 6 of this Schedule.
(6)“Tax relief” includes—
(a)any exemption from or deduction or credit against or in respect of tax, and
(b)any repayment of tax.
(7)A reference in this paragraph to doing something dishonest includes—
(a)dishonestly omitting to do something, and
(b)advising or assisting a client to do something that the individual knows to be dishonest.
Commencement Information
I1Sch. 38 para. 3 in force at 1.4.2013 by S.I. 2013/279, art. 2