This section has no associated Explanatory Notes
[F126AE+WAn offence under section 45 or 46 of the Criminal Finances Act 2017 (failure to prevent the facilitation of UK tax evasion offences or foreign tax evasion offences).]
Textual Amendments
F1Sch. 17 para. 26A inserted (27.4.2017 for specified purposes, 30.9.2017 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 51(3), 58(5)(6); S.I. 2017/739, reg. 3