Official Publications

Notice IPT 1, para. 18 (2002 edn): penalties and interest.


CRIMINAL OFFENCES

Related Commentary  

9(1)  A person is guilty of an offence if–

(a)being a registrable person, he is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of tax by him or another registrable person, or

(b)not being a registrable person, he is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of tax by a registrable person.

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