Commentary

V21.161 Evasion, misdeclaration and neglect

Part V21 Climate change levy

V21.161 Evasion, misdeclaration and neglect

Climate change levy penalties

V21.161 Evasion, misdeclaration and neglect

Criminal offences—evasion

Certain evasions of CCL constitute criminal offences. The provisions described below are similar to those applying to other taxes.

A person is guilty of an offence if he is knowingly concerned in, or in the taking of steps with a view to the fraudulent evasion of any CCL with which he is charged, or the fraudulent evasion by any other person of any CCL with which that other person is charged1. The references here to the evasion of CCL include to obtaining, in circumstances where there is no entitlement to it, either a tax credit or a repayment of CCL2.

A person guilty of an offence is liable on summary conviction, to a penalty of the statutory maximum or to imprisonment for a term not exceeding six months, or to both, and, on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years, or to both3.

For any such offence, where the statutory maximum is less than three times the sum of the amounts of CCL which are shown to be amounts that were or were intended to be evaded, the penalty on summary conviction is the amount equal to three times that sum (instead of the statutory maximum)4. For this purpose, the amounts of CCL that were or were intended to be evaded include the amount of any tax credit, and the amount of any repayment of CCL5, which was, or

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