[106A Offence of fraudulent evasion of income tax]
Taxes Management Act 1970 (1970 c 9) | Legislation

[Evasion]

[106A  Offence of fraudulent evasion of income tax]

[(1)     A person commits an offence if that person is knowingly concerned in the fraudulent evasion of income tax by that or any other person.

(2)

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