SCHEDULE 1Disapplication of section 85(1) of the 2012 Act
Finance Act 2000 (c.17)
72.
An offence under paragraph 92(1) of Schedule 6 (being knowingly concerned in the fraudulent evasion of climate change levy etc).
An offence under paragraph 92(1) of Schedule 6 (being knowingly concerned in the fraudulent evasion of climate change levy etc).