Common use of Anti-facilitation of tax evasion Clause in Contracts

Anti-facilitation of tax evasion. The Purchaser shall (and shall ensure that its supply chain shall): (a) not engage in any activity, practice, or conduct which will or may constitute: (i) a UK tax evasion facilitation offence under section 45(5) of the Criminal Finances Act 2017; or (ii) a foreign tax evasion facilitation offence under section 46(6) of the Criminal Finances Act 2017; (b) have (and maintain in place) throughout the term of the Contract, a reasonable prevention procedure to ensure: (i) the prevention of the facilitation of tax evasion by another person (including without limitation employees of the Provider); and (ii) compliance with this Clause 24.5; (c) promptly report to Sandvik any request or demand from a third party made in connection with the Contract to facilitate the evasion of tax within the meaning of Part 3 of the Criminal Finances Act 2017; and (d) within twelve (12) months of Order Effective Date, and annually thereafter, certify to Sandvik in writing signed by an officer of the Purchaser, its compliance with this Clause 24.5 by the Purchaser and all persons associated with it. For the purposes of this Clause 24.5, the meaning of reasonable prevention procedure shall be determined in accordance with any guidance issued under section 47 of the Criminal Finances Act 2017.