PART 3Corporate offences of failure to prevent facilitation of tax evasion
Preliminary
44Meaning of relevant body and acting in the capacity of an associated person
1
This section defines expressions used in this Part.
2
“Relevant body” means a body corporate or partnership (wherever incorporated or formed).
3
“Partnership” means—
a
a partnership within the meaning of the Partnership Act 1890, or
b
a limited partnership registered under the Limited Partnerships Act 1907,
or a firm or entity of a similar character formed under the law of a foreign country.
4
A person (P) acts in the capacity of a person associated with a relevant body (B) if P is—
a
an employee of B who is acting in the capacity of an employee,
b
an agent of B (other than an employee) who is acting in the capacity of an agent, or
c
any other person who performs services for or on behalf of B who is acting in the capacity of a person performing such services.
5
For the purposes of subsection (4)(c) the question whether or not P is a person who provides services for or on behalf of B is to be determined by reference to all the relevant circumstances and not merely by reference to the nature of the relationship between P and B.