Section 52 — Interpretation of Part 3

(1) In this Part—“conduct” includes acts and omissions; “foreign country” means a country or territory outside the United Kingdom; “foreign tax evasion facilitation offence” has the meaning given by section 46(6); “foreign tax evasion offence” has the meaning given by section 46(5); “partnership” has the meaning given by section 44(3); “relevant body” has the meaning given by section 44(2); “tax” includes duty and any other form of taxation (however described); “UK tax evasion facilitation offence” has the meaning given by section 45(5) and (6); “UK tax evasion offence” has the meaning given by section 45(4).

(2) References in this Part to a person acting in the capacity of a person associated with a relevant body are to be construed in accordance with section 44(4).