The Facilitation of Tax Evasion Offences (Guidance About Prevention) Regulations 2017
These Regulations bring into operation guidance prepared by the Chancellor of the Exchequer relating to the procedures that relevant bodies can put in place to prevent persons acting in the capacity of an associated person from committing UK tax evasion facilitation offences or foreign tax evasion facilitation offences.
Lifecycle
Department
Made
04 Sept 2017
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In force
30 Sept 2017
Enabling power
The Chancellor of the Exchequer, in exercise of the power conferred by section 47(1) and (4) of the Criminal Finances Act 2017(“the Act”), and having, in accordance with section 47(3) of the Act, consulted the Scottish Ministers, the Welsh Ministers, and the Department of Justice in Northern Ireland in preparing the guidance mentioned in regulation 2, makes the following Regulations:
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