Statutory Instruments
2017 No. 876
Criminal Law
The Facilitation of Tax Evasion Offences (Guidance About Prevention) Regulations 2017
Made
4th September 2017
Laid before Parliament
6th September 2017
Coming into force
30th September 2017
The Chancellor of the Exchequer, in exercise of the power conferred by section 47(1) and (4) of the Criminal Finances Act 2017( 1 ) (“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:
Citation and commencement
1. These Regulations may be cited as the Facilitation of Tax Evasion Offences (Guidance About Prevention) Regulations 2017 and come into force on 30th September 2017.
Guidance about preventing facilitation of tax evasion offences
2. The guidance titled “Tackling tax evasion: Government guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasion” dated 1st September 2017 comes into operation on 30th September 2017.
Philip Hammond
Chancellor of the Exchequer
4th September 2017
2017 c. 22 . Section 47(1) is cited for the meaning of the term “the Chancellor” used in section 47(4).