Related Commentary  

45(1)  A relevant body (B) is guilty of an offence if a person commits a UK tax evasion facilitation offence when acting in the capacity of a person associated with B.

45(2)  It is a defence for B to prove that, when the UK tax evasion facilitation offence was committed–

(a)B had in place such prevention procedures as it was reasonable in all the circumstances to expect B to have in place, or

(b)it was not reasonable in all the circumstances to expect B to have any prevention procedures in place.

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