A person commits an offence if that person is knowingly concerned in the fraudulent evasion of income tax by that or any other person.
A person guilty of an offence under this section is liable—
on summary conviction, to imprisonment for a term not exceeding 12 months the general limit in a magistrates' court or a fine not exceeding the statutory maximum, or both, or
on conviction on indictment, to imprisonment for a term not exceeding 14 years or a fine, or both.
In the application of subsection (2)(a)—
in England and Wales in relation to offences committed before 2 May 2022, and
in Northern Ireland,
for "12 months the general limit in a magistrates' court" substitute ."6 months"
This section does not apply to things done or omitted before 1st January 2001.