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Taxation (International and Other Provisions) Act 2010 Schedule 7 Part 16
Relocation of the offence of fraudulent evasion of income tax
Schedule 7 Part 16 relocates the criminal offence of fraudulent evasion of income tax from Section 144 of the Finance Act 2000 into a new Section 106A of the Taxes Management Act 1970, and updates cross-references in other criminal legislation accordingly.
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