Section 229 | Registration conditions: offences

(1)The reference in section 227(2)(h) to a relevant offence is to any of the following offences—

(a)an offence under section 20BB of TMA 1970 (falsification of documents);

(b)an offence under CEMA 1979;

(c)an offence under section 112 (false representations for obtaining benefit) or section 114 (offences relating to contributions) of the Social Security Administration Act 1992;

(d)an offence under VATA 1994;

(e)an offence under section 35 of the Tax Credits Act 2002 (offence of fraud);

(f)an offence under CRCA 2005;

(g)an offence under section 45 or 46 of the Criminal Finances Act 2017 (failure to prevent facilitation of tax evasion offences);

(h)an offence at common law of cheating the public revenue;

(i)an offence under the law of any part of the United Kingdom consisting of being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of tax;

(j)an offence of aiding, abetting, counselling or procuring the commission of an offence mentioned in paragraphs (a) to (i);

(k)an offence under the law of a territory outside the United Kingdom which would be an offence otherwise referred to in this section if the conduct constituting that offence was carried out in any part of the United Kingdom.

(2)For the purposes of subsection (1)(k), an act punishable under the law of a territory outside the United Kingdom constitutes an offence under that law, however it is described in that law.