77 Fraudulent evasion
Finance Act 2021 (2021 c 26) | Legislation

Offences and penalties

77  Fraudulent evasion

(1)     A person commits an offence if the person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion (by that person or another person) of plastic packaging tax.

(2)     The reference in subsection (1) to the evasion of plastic packaging tax includes reference to obtaining, in circumstances where there is no entitlement to it—

(a)     a tax credit;

(b)     a repayment of plastic packaging tax.

(3)     A person guilty of an offence under this section is liable—

(a)     on summary conviction in England and Wales—

(i)

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