Anti-tax evasion facilitation clause—pro-customer
Anti-tax evasion facilitation clause—pro-customer

The following Practice Compliance guidance note provides comprehensive and up to date legal information covering:

  • Anti-tax evasion facilitation clause—pro-customer

  1. 1

    Anti-tax evasion facilitation

    1. 1.1

      For the purposes of this clause 1:

      1. 1.1.1

        the expressions ‘Associated With’, ‘Prevention Procedures’, ‘UK Tax Evasion Offence’ and ‘Foreign Tax Evasion Offence’ shall be construed in accordance with Part 3 of the Criminal Finances Act 2017 (CFA 2017) and guidance published under it;

      2. 1.1.2

        Corporate Failure to Prevent Offence means an offence under section 45 and/or section 46 of CFA 2017 [and any other applicable United Kingdom laws, legislation, statutory instruments and regulations in relation to preventing the facilitation of tax evasion ][and any similar or equivalent laws in any other relevant jurisdiction [including [specify]]];

      3. 1.1.3

        Supplier Associated Persons means all or any of the following:

        1. (a)

          persons Associated With the Supplier (Supplier’s Associates); and

        2. (b)

          persons Associated With any of the Supplier’s Associates;

        3. in each case, involved in performing services for or on behalf of the Supplier in connection with the [insert defined services] and this Agreement.

    2. 1.2

      The Supplier shall ensure that it and the Supplier Associated Persons shall not by any act or omission commit, or cause, facilitate or contribute to the commission by any person including the Customer, of a:

      1. 1.2.1

        Corporate Failure to Prevent Offence;