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Criminal offences—evasion

Certain evasions of CCL constitute criminal offences. The provisions described below are similar to those applying to other taxes.

A person is guilty of an offence if he is knowingly concerned in, or in the taking of steps with a view to the fraudulent evasion of any CCL with which he is charged, or the fraudulent evasion by any other person of any CCL with which that other person is charged¹. The references here to the evasion of CCL include to obtaining, in circumstances where there is no entitlement to it, either a tax credit or a repayment of CCL².

A person guilty of an offence is liable on summary conviction, to a penalty of the statutory maximum or to imprisonment for a term not exceeding six months, or to both, and, on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years, or to both³.

For any such offence, where the