http://www.legislation.gov.uk/ukpga/2023/56/schedule/11/paragraph/8/2024-03-04Economic Crime and Corporate Transparency Act 2023enStatute Law Database2024-05-20Expert Participation2024-03-04SCHEDULESSCHEDULE 11Economic crime offencesI2I18Statutory offencesAn offence under section 72 of the Value Added Tax Act 1994 (fraudulent evasion of VAT).