An Introduction To Corporate
(1) A person who, in the United Kingdom, assists in or induces any conduct outside the United Kingdom which involves the commission of a serious offence against the law of another member State is guilty of an offence under this section if
(a) the offence involved is one consisting in or including the contravention of provisions of the law of that member State which relate to any of the matters specified in subsection (2);
(b) the offence involved is one consisting in or including the contravention of other provisions of that law so far as they have effect in relation to any of those matters; or
(c) the conduct is such as to be calculated to have an effect in that member State in relation to any of those matters.
(2) The matters mentioned in subsection (1) are
(a) the determination, discharge or enforcement of any liability for a Community duty or tax;
(b) the operation of arrangements under which reliefs or exemptions from any such duty or tax are provided or sums in respect of any such duty or tax are repaid or refunded;
(c) the making of payments in pursuance of Community arrangements made in connection with the regulation of the market for agricultural products and the enforcement of the conditions of any such payments;
(d) the movement into or out of any member State of anything in relation to the movement of which any Community instrument imposes, or requires the imposition of, any prohibition or restriction; and
(e) such other matters in relation to which provision is made by any Community instrument as the Secretary of State may by order specify.
(6) A person guilty of an offence under this section shall be liable
(a) on summary conviction, to a penalty of the statutory maximum or to imprisonment for a term not exceeding six months or to both; or
(b) on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both.
An Introduction to Corporate Regulation and Standardization