Criminal Finances Act 2017
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
45 Failure to prevent facilitation of UK tax evasion offences
(1) A relevant body (B) is guilty of an offence if a person commits a UK tax evasion facilitation offence when acting in the capacity of a person associated with B. (2) It is a defence for B to prove that, when the UK tax evasion facilitation offence was committed— (a) B had in place such prevention procedures as it was reasonable in all the circumstances to expect B to have in place, or (b) it was not reasonable in all the circumstances to expect B to have any prevention procedures in place. (3) In subsection (2) “prevention procedures” means procedures designed to prevent persons acting in the capacity of a person associated with B from committing UK tax evasion facilitation offences. (4) In this Part “UK tax evasion offence” means— (a) an offence of cheating the public revenue, or (b) 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 a tax. (5) In this Part “UK tax evasion facilitation offence” means an offence under the law of any part of the United Kingdom consisting of— (a) being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax by another person, (b) aiding, abetting, counselling or procuring the commission of a UK tax evasion offence, or (c) being involved art and part in the commission of an offence consisting of being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax. (6) Conduct carried out with a view to the fraudulent evasion of tax by another person is not to be regarded as a UK tax evasion facilitation offence by virtue of subsection (5)(a) unless the other person has committed a UK tax evasion offence facilitated by that conduct. (7) For the purposes of this section “tax” means a tax imposed under the law of any part of the United Kingdom, including national insurance contributions under— (a) Part 1 of the Social Security Contributions and Benefits Act 1992, or (b) Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992. (8) A relevant body guilty of an offence under this section is liable— (a) on conviction on indictment, to a fine; (b) on summary conviction in England and Wales, to a fine; (c) on summary conviction in Scotland or Northern Ireland, to a fine not exceeding the statutory maximum.
45 Failure to prevent facilitation of UK tax evasion offences
(1) A relevant body (B) is guilty of an offence if a person commits a UK tax evasion facilitation offence when acting in the capacity of a person associated with B. (2) It is a defence for B to prove that, when the UK tax evasion facilitation offence was committed— (a) B had in place such prevention procedures as it was reasonable in all the circumstances to expect B to have in place, or (b) it was not reasonable in all the circumstances to expect B to have any prevention procedures in place. (3) In subsection (2) “prevention procedures” means procedures designed to prevent persons acting in the capacity of a person associated with B from committing UK tax evasion facilitation offences. (4) In this Part “UK tax evasion offence” means— (a) an offence of cheating the public revenue, or (b) 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 a tax. (5) In this Part “UK tax evasion facilitation offence” means an offence under the law of any part of the United Kingdom consisting of— (a) being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax by another person, (b) aiding, abetting, counselling or procuring the commission of a UK tax evasion offence, or (c) being involved art and part in the commission of an offence consisting of being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax. (6) Conduct carried out with a view to the fraudulent evasion of tax by another person is not to be regarded as a UK tax evasion facilitation offence by virtue of subsection (5)(a) unless the other person has committed a UK tax evasion offence facilitated by that conduct. (7) For the purposes of this section “tax” means a tax imposed under the law of any part of the United Kingdom, including national insurance contributions under— (a) Part 1 of the Social Security Contributions and Benefits Act 1992, or (b) Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992. (8) A relevant body guilty of an offence under this section is liable— (a) on conviction on indictment, to a fine; (b) on summary conviction in England and Wales, to a fine; (c) on summary conviction in Scotland or Northern Ireland, to a fine not exceeding the statutory maximum.
One line that says what changes, such as "Halve the dog tax".
Who it helps, what it costs, what it fixes. It is what persuades people to support it.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.
Sign in to file your proposal. What you have written stays on this page.
Sign in to file itThink it through
Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.