174 Fraudulent evasion
Finance Act 2014 (2014 c 26) | Legislation

174  Fraudulent evasion

(1)     A person commits an offence if the person is knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of general betting duty, pool betting duty or remote gaming duty.

(2)     A person guilty of an offence under subsection (1) is liable on summary conviction to—

(a)     imprisonment for a term not exceeding 12 months,

(b)     a fine not exceeding—

(i)

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