Part 3: Corporate offences of failure to prevent facilitation of tax evasion Consequential amendments and interpretation Section 51 Consequential amendments
Section 51 makes consequential amendments to various Acts governing criminal justice.
	Sub-section (1) extends the investigatory powers in Part 2 of the Serious Organised Crime and Police Act 2005 to the new offences. For example, it will therefore be possible for the CPS to issue disclosure notices requiring people to provide evidence of the new offences.
	Sub-section (2) amends the Serious Crime Act 2007 so as to make it possible to impose a Serious Crime Prevention Order upon a relevant body convicted of the new offences. Such an order can contain such prohibitions, restrictions or requirements as the court considers appropriate for the purpose of protecting the public by preventing, restricting or disrupting involvement by the relevant body in serious crime.
	Sub-section (3) amends the Crime and Courts Act 2013 so as to make Deferred Prosecution Agreements available for the new offences.