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Legislation
Finance Act 2026

Crossheading Criminal sanctions

  • Section 189 Offence of failing to comply with a notice
  • Section 190 Offence of concealing information
  • Section 191 Criminal liability of responsible persons
  • Section 192 Criminal liability of responsible persons: no prosecution of recipient
  • Section 193 Imprisonment or a fine
  1. Chapter 3 Anti-avoidance information notices
  2. Crossheading Criminal sanctions

Crossheading Criminal sanctions

From legislation.gov.uk

Contents

  1. Section 189 Offence of failing to comply with a notice
  2. Section 190 Offence of concealing information
  3. Section 191 Criminal liability of responsible persons
  4. Section 192 Criminal liability of responsible persons: no prosecution of recipient
  5. Section 193 Imprisonment or a fine
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