Part 3Miscellaneous and final
Evasion, avoidance etc
32Increase in maximum terms of imprisonment for tax offences
1
In the specified provisions of the following enactments, for “seven” (or “7”) substitute “14”
—
TMA 1970 | Section 106A(2)(b) (fraudulent evasion of income tax) |
Customs and Excise Duties (General Reliefs) Act 1979 | Section 13C(4)(b) (relieved goods used, etc, in breach of condition) |
CEMA 1979 | Section 50(4)(b) (improper importation of goods) |
Section 53(9)(b) (shipping etc dutiable or restricted goods with fraudulent intent) | |
Section 63(6)(b) (goods taken on board a ship etc with fraudulent intent) | |
Section 68(3)(b) (exportation of prohibited or restricted goods with intent to evade prohibition or restriction) | |
Section 68A(2)(b) (fraudulent evasion of agricultural levy) | |
Section 100(4)(b) (taking etc of warehoused goods with intent to defraud) | |
Section 136(2)(b) (claims for drawback etc with intent to defraud) | |
Section 159(7)(b) (removing examinable goods with intent to defraud) | |
Section 170(3)(b) (fraudulent evasion of duty, etc) | |
Section 170B(1)(b) (taking preparatory steps for evasion of excise duty) | |
HODA 1979 | Section 10(7)(b) (contravening restrictions on use of duty-free oil) |
Section 13(5)(b) (contravening restrictions on use of heavy oil) | |
Section 13AB(7)(b) (contravening restrictions on use of rebated kerosene) | |
Section 14(8)(b) (contravening restrictions on use of light oil) | |
Section 14D(5)(b) (contravening restrictions on use of rebated biodiesel or bioblend) | |
Section 14F(3)(b) (contravening restrictions on use of restricted fuel) (as substituted by paragraph 9 of Schedule 11 to FA 2020) | |
Section 20AAC(4)(d) (contravening restrictions on use of aqua methanol) | |
Section 24A(6)(b) (contravening restrictions on use of marked oil) | |
BGDA 1981 | Paragraph 16(1)(b) of Schedule 3 (fraudulent evasion of bingo duty) |
FA 1993 | Section 31(2)(b) (fraudulent evasion etc of lottery duty) |
VATA 1994 | Section 72(1)(b), (3)(ii) and (8)(b) (fraudulent evasion etc of VAT) |
FA 1994 | Section 41(2)(b) (fraudulent evasion etc of duty) |
Paragraph 10(1)(b), (3)(b) and (5)(b) of Schedule 7 (fraudulent evasion etc of insurance premium tax) | |
FA 1996 | Paragraph 16(1)(b), (3)(b) and (5)(b) of Schedule 5 (fraudulent evasion etc of landfill tax) |
FA 1997 | Paragraph 12(3)(b)(ii) of Schedule 1 (fraudulent evasion etc of gaming duty) |
FA 2000 | Paragraphs 92(3)(b), 93(3)(b) and 94(3)(b) of Schedule 6 (fraudulent evasion etc of climate change levy) |
FA 2001 | Paragraphs 1(3)(b), 2(3)(b) and 3(3)(b) of Schedule 6 (fraudulent evasion etc of aggregates levy) |
FA 2003 | Section 95(2)(b) (fraudulent evasion of stamp duty land tax) |
FA 2012 | Paragraph 37(2)(a) of Schedule 24 (fraudulent evasion of machine games duty) |
FA 2014 | Section 174(3)(a) (fraudulent evasion of general betting duty, pool betting duty and remote gaming duty) |
FA 2017 | Section 50(3)(d)(i) (fraudulent evasion of soft drinks levy) |
FA 2021 | Section 77(3)(d)(i) (fraudulent evasion of plastic packaging tax) |
Section 78(3)(d)(i) (false statements in connection with plastic packaging tax) | |
Section 79(3)(d)(i) (plastic packaging tax: conduct involving evasions or false statements) |
2
3
In section 50—
a
in subsection (4) for “, (5AA), (5B) or (5C)” substitute “or (5B)”
,
b
in subsection (5A) for “7” (in the closing words) substitute “14”
,
c
omit subsection (5AA),
d
in subsection (5B)(b) for “7” substitute “14”
, and
e
omit subsection (5C).
4
In section 68—
a
in subsection (3) for “, (4A), (4AA) or (4B)” substitute “or (4A)”
,
b
in subsection (4A) for “7” (in the closing words) substitute “14”
,
c
omit subsection (4AA), and
d
omit subsection (4B).
5
In section 170—
a
in subsection (3) for “, (4AA), (4B) or (4C)” substitute “or (4B)”
,
b
in subsection (4A) for “7” (in the closing words) substitute “14”
,
c
omit subsection (4AA),
d
in subsection (4B)(b) for “7” substitute “14”
, and
e
omit subsection (4C).
6
Subject to subsection (7), the amendments made by this section have effect in relation to offences committed on or after the day on which this Act is passed.
7
The amendment made to section 14F of HODA 1979 so far as applying to a part of the United Kingdom other than Northern Ireland—
a
comes into force at the same time as paragraph 9 of Schedule 11 to FA 2020 (which inserts a new section 14F into HODA 1979) comes into force in its application to that part of the United Kingdom, and
b
has effect in relation to offences committed on or after the day on which it comes into force.