SCHEDULES

SCHEDULE 34Promoters of tax avoidance schemes: threshold conditions

PART 1Meeting the threshold conditions: general

Criminal offences

6

1

A person meets this condition if the person is charged with a relevant offence.

2

The fact that a person has been charged with an offence is disregarded for the purposes of this paragraph if—

a

the person has been acquitted of the offence, or

b

the charge has been dismissed or the proceedings have been discontinued.

3

An acquittal is not taken into account for the purposes of sub-paragraph (2) if an appeal has been brought against the acquittal and has not yet been disposed of.

4

“Relevant offence” means any of the following—

a

an offence at common law of cheating in relation to the public revenue;

b

in Scotland, an offence at common law of—

i

fraud;

ii

uttering;

c

an offence under section 17(1) of the Theft Act 1968 or section 17 of the Theft Act (Northern Ireland) 1969 (c. 16 (N.I.)) (false accounting);

d

an offence under section 106A of TMA 1970 (fraudulent evasion of income tax);

e

an offence under section 107 of TMA 1970 (false statements: Scotland);

f

an offence under any of the following provisions of CEMA 1979—

i

section 50(2) (improper importation of goods with intent to defraud or evade duty);

ii

section 167 (untrue declarations etc);

iii

section 168 (counterfeiting documents etc);

iv

section 170 (fraudulent evasion of duty);

v

section 170B (taking steps for the fraudulent evasion of duty);

g

an offence under any of the following provisions of VATA 1994—

i

section 72(1) (being knowingly concerned in the evasion of VAT);

ii

section 72(3) (false statement etc);

iii

section 72(8) (conduct involving commission of other offence under section 72);

h

an offence under section 1 of the Fraud Act 2006 (fraud);

i

an offence under any of the following provisions of CRCA 2005—

i

section 30 (impersonating a Commissioner or officer of Revenue and Customs);

ii

section 31 (obstruction of officer of Revenue and Customs etc);

iii

section 32 (assault of officer of Revenue and Customs);

j

an offence under F1regulation 86(1) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017;

k

an offence under section 49(1) of the Criminal Justice and Licensing (Scotland) Act 2010 (asp 13) (possession of articles for use in fraud).