Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter 17
234. Power to compound offences under Part XI
Feedback & supportWhere any natural person or Constituent Entity has committed any offence under this Part, the Director General may at any time before conviction compound the offence and section 124, shall apply accordingly.
Constituent Entity
Defined · s 157
“Constituent Entity” means— (a) any Entity that is included in a Group; or (b) any Permanent Establishment of a Main Entity that is within paragraph (a) and which is treated as separate from the Main Entity and any other Permanent Establishment of that Main Entity, but does not include an Excluded Entity;