41 Offences
Finance Act 1994 (1994 c 9) | Legislation

41 Ìý°¿´Ú´Ú±ð²Ô³¦±ð²õ

(1)     A person who is knowingly concerned—

(a)     in the fraudulent evasion (by him or another person) of duty, or

(b)     in taking steps with a view to such fraudulent evasion,

is guilty of an offence.

(2)     A person guilty of an offence under subsection (1) above is liable—

(a)     on summary conviction,

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