Statute
Section 95 — Finance Act 2003: Offence of fraudulent evasion of tax
Text of the provision Official document
Offence of fraudulent evasion of tax 95 1 A person commits an offence if he is knowingly concerned in the fraudulent evasion of tax by him or any other person.
2 A person guilty of an offence under this section is liable—
a on summary conviction to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum, or both;
b on conviction on indictment, to imprisonment for a term not exceeding 14 years or a fine, or both.
Official source: legislation.gov.uk
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