{
  "node_id": "uk-criminal-finances-act-2017-section-46-failure-prevent-foreign-tax-evasion-facilitation",
  "title": "UK Criminal Finances Act 2017 Section 46 - Failure to Prevent Facilitation of Foreign Tax Evasion (UK Nexus Conditions, Dual Criminality, Reasonable Procedures Defence)",
  "domain": "Financial Crime, AML & Sanctions",
  "version": "1.0.0",
  "last_updated": "2026-06-03",
  "bluf": "Section 46 of the Criminal Finances Act 2017 (c. 22) creates the strict-liability corporate offence of failure to prevent facilitation of foreign tax evasion, complementing the domestic offence under section 45. Under section 46(1), a relevant body (B) is guilty of an offence if (a) a person commits a foreign tax evasion facilitation offence when acting in the capacity of a person associated with B, and (b) any of the conditions in subsection (2) is satisfied. Section 46(2) establishes the UK nexus conditions: (a) B is incorporated or formed under UK law, (b) B carries on business or part of a business in the UK, or (c) any conduct constituting part of the foreign tax evasion facilitation offence takes place in the UK. Section 46(3) signature defence: B had in place reasonable prevention procedures, or it was not reasonable to expect B to have any. Section 46(4) defines prevention procedures. Section 46(5)-(6) define foreign tax evasion offence and foreign tax evasion facilitation offence - the foreign offence must involve fraudulent evasion of foreign tax that would constitute a UK tax evasion offence under section 45(4) if committed in the UK (dual criminality requirement). Section 46(7) penalty: unlimited fine on indictment or summary E&W; statutory maximum Scotland/NI summary.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "statutory_basis",
      "section_46_text",
      "uk_nexus_conditions_section_46_2",
      "dual_criminality_section_46_5",
      "associated_person_section_44_applies",
      "reasonable_prevention_procedures_six_principles_apply",
      "penalty_section_46_7_and_collateral_consequences",
      "industry_mapping"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "uk-criminal-finances-act-2017",
    "uk-criminal-finances-act-2017-section-45-failure-prevent-uk-tax-evasion-facilitation"
  ],
  "primary_citations_count": 7
}