Provisions the documents cite: s.44 (relevant body; associated person), s.45 (failure to prevent facilitation of UK tax evasion offences; reasonable prevention procedures defence), s.46 (foreign tax evasion), s.47 (guidance), ss.48–52 (jurisdiction, consent, partnerships, consequential amendments, interpretation)
What it requires
s.45 — a relevant body (a body corporate or partnership, wherever formed) is guilty of an offence if a person acting in the capacity of a person associated with it commits a UK tax evasion facilitation offence: being knowingly concerned in, or aiding, abetting, counselling or procuring, the fraudulent evasion of tax by another person. An associated person is an employee, an agent, or anyone performing services for or on behalf of the body, judged on all the circumstances (s.44(4)–(5)) — so a subcontractor or labour supplier can be one. It is a defence to prove that the body had in place such prevention procedures as it was reasonable in all the circumstances to expect, or that it was not reasonable to expect any (s.45(2)). s.46 applies the same to foreign tax evasion facilitation where the body is UK-incorporated, carries on business in the UK, or part of the conduct takes place in the UK; prosecution needs DPP or SFO consent (s.49). The penalty on indictment is an unlimited fine. s.47 — the Chancellor must publish guidance on prevention procedures. Conviction under s.45 or s.46 is a mandatory exclusion ground under the Procurement Act 2023 (Schedule 6 para 31).
The instrument itself: https://www.legislation.gov.uk/ukpga/2017/22/part/3. The summary above is our plain-English reading, not the text of the instrument — always work from the source.
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The 1 document that cite it
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