Section 106A — Taxes Management Act 1970: Offence of fraudulent evasion of income tax

Offence of fraudulent evasion of income tax 106A 1 A person commits an offence if that person is knowingly concerned in the fraudulent evasion of income tax by that 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 12 months the general limit in a magistrates’ court or a fine not exceeding the statutory maximum, or both, or b on conviction on indictment, to imprisonment for a term not exceeding 14 years or a fine, or both.

3 In the application of subsection (2)(a)—

a in England and Wales in relation to offences committed before 2 May 2022 , and b in Northern Ireland, for “ 12 months the general limit in a magistrates’ court ” substitute “6 months” .

4 This section does not apply to things done or omitted before 1st January 2001.