Commentary

V18.163 Criminal penalties

Part V18 Insurance Premium Tax

V18.163 Criminal penalties

V18.163 Criminal penalties

Evasion of tax

A person is guilty of a criminal offence if1:

  1.  

    •     he is a registrable person and is knowingly concerned in, or takes steps with a view to, the fraudulent evasion of tax by him or another registrable person, or

  2.  

    •     not being a registrable person, he is knowingly concerned in, or takes steps with a view to, the fraudulent evasion of tax by a registrable person

The evasion of tax includes claiming a credit which is not due2.

A person who is guilty of such an offence shall be liable3:

  1.  

    •     on summary conviction to a

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