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Change 1
As published
25 Penalty for evasion
(1) In any case where—
(a) a person engages in any conduct for the purpose of evading any relevant tax or duty, and
(b) his conduct involves dishonesty (whether or not such as to give rise to any criminal liability),
that person is liable to a penalty of an amount equal to the amount of the tax or duty evaded or, as the case may be, sought to be evaded.
(2) Subsection (1) is subject to the following provisions of this Part.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Any reference in this section to a person’s “evading” any relevant tax or duty includes a reference to his obtaining or securing, without his being entitled to it,—
(a) any repayment, rebate or drawback of any relevant tax or duty,
(b) any relief or exemption from, or any allowance against, any relevant tax or duty, or
(c) any deferral or other postponement of his liability to pay any relevant tax or duty or of the discharge by payment of any such liability,
and also includes a reference to his evading the cancellation of any entitlement to, or the withdrawal of, any such repayment, rebate, drawback, relief, exemption or allowance.
(5) In relation to any such evasion of any relevant tax or duty as is mentioned in subsection (4), the reference in subsection (1) to the amount of the tax or duty evaded or sought to be evaded is a reference to the amount of—
(a) the repayment, rebate or drawback,
(b) the relief, exemption or allowance, or
(c) the payment which, or the liability to make which, is deferred or otherwise postponed,
as the case may be.
(6) Where, by reason of conduct falling within subsection (1) in the case of any relevant tax or duty, a person—
(a) is convicted of an offence,
(b) is given, and has not had withdrawn, a demand notice in respect of a penalty to which he is liable under section 26, or
(c) is liable to a penalty imposed upon him under any other provision of the law relating to that relevant tax or duty,
that conduct does not also give rise to liability to a penalty under this section in respect of that relevant tax or duty.
Your change, as a redline
25 Penalty for evasion
(1) In any case where—
(a) a person engages in any conduct for the purpose of evading any relevant tax or duty, and
(b) his conduct involves dishonesty (whether or not such as to give rise to any criminal liability),
that person is liable to a penalty of an amount equal to the amount of the tax or duty evaded or, as the case may be, sought to be evaded.
(2) Subsection (1) is subject to the following provisions of this Part.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Any reference in this section to a person’s “evading” any relevant tax or duty includes a reference to his obtaining or securing, without his being entitled to it,—
(a) any repayment, rebate or drawback of any relevant tax or duty,
(b) any relief or exemption from, or any allowance against, any relevant tax or duty, or
(c) any deferral or other postponement of his liability to pay any relevant tax or duty or of the discharge by payment of any such liability,
and also includes a reference to his evading the cancellation of any entitlement to, or the withdrawal of, any such repayment, rebate, drawback, relief, exemption or allowance.
(5) In relation to any such evasion of any relevant tax or duty as is mentioned in subsection (4), the reference in subsection (1) to the amount of the tax or duty evaded or sought to be evaded is a reference to the amount of—
(a) the repayment, rebate or drawback,
(b) the relief, exemption or allowance, or
(c) the payment which, or the liability to make which, is deferred or otherwise postponed,
as the case may be.
(6) Where, by reason of conduct falling within subsection (1) in the case of any relevant tax or duty, a person—
(a) is convicted of an offence,
(b) is given, and has not had withdrawn, a demand notice in respect of a penalty to which he is liable under section 26, or
(c) is liable to a penalty imposed upon him under any other provision of the law relating to that relevant tax or duty,
that conduct does not also give rise to liability to a penalty under this section in respect of that relevant tax or duty.
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