1(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 aggregates levy with
which he is charged; or
(b)the fraudulent evasion by any other person of any aggregates levy
with which that other person is charged.
1(2) The references in sub-paragraph
(1) above to the evasion of aggregates levy include references to
obtaining, in circumstances where there is no entitlement to it, either
a tax credit or a repayment of aggregates levy.
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