Section 106A | Offence of fraudulent evasion of income tax

(1)A person commits an offence if that person is knowingly concerned in the fraudulent evasion of income tax by that or any other person.

(2)A person guilty of an offence under this section is liable—

(a)on summary conviction, to imprisonment for a term not exceeding 12 months the general limit in a magistrates’ court or a fine not exceeding the statutory maximum, or both, or

(b)on conviction on indictment, to imprisonment for a term not exceeding 14 years or a fine, or both.

(3)In the application of subsection (2)(a)—

(a)in England and Wales in relation to offences committed before 2 May 2022, and

(b)in Northern Ireland,

for “12 months the general limit in a magistrates’ court” substitute “6 months”.

(4)This section does not apply to things done or omitted before 1st January 2001.