Related Commentary  

46(1)  A relevant body (B) is guilty of an offence if at any time–

(a)a person commits a foreign tax evasion facilitation offence when acting in the capacity of a person associated with B, and

(b)any of the conditions in subsection (2) is satisfied.

46(2)  The conditions are–

(a)that B is a body incorporated, or a partnership formed, under the law of any part of the United Kingdom;

(b)that B carries on business or part of a business in the United Kingdom;

(c)that any conduct constituting part of the foreign tax evasion facilitation offence takes place in the United Kingdom;

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