CRIMINAL OFFENCES: EVASION

92(1)  A person is guilty of an offence if he is knowingly concerned in, or in the taking of steps with a view to–

(a)the fraudulent evasion by that person of any levy with which he is charged; or

(b)the fraudulent evasion by any other person of any levy with which that other person is charged.

92(2)  The references in sub-paragraph (1) to the evasion of levy include references to obtaining, in circumstances where there is no entitlement to it, either a tax credit or a repayment of levy.

92(3)  A person guilty of an offence under this paragraph shall be liable (subject to sub-paragraph (4))–

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