Loading…eh

🔆 📖 ➕ 👤

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

( 1 )

2017 c. 22 . Section 47(1) is cited for the meaning of the term “the Chancellor” used in section 47(4).

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Facilitation of Tax Evasion Offences (Guidance About Prevention) Regulations 2017 (2017/876)
Version from: original only

Displaying information

Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
Defined Term Section/Article ID Scope of Application
the Act Preamble def_bc50955f6b

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.

Contains public sector information licensed under the Open Government Licence v3.0.