Part 3: Corporate offences of failure to prevent facilitation of tax evasion Offences: general and supplementary provision Section 49: Consent to prosecution under section 46
Section 49 requires the personal consent of the DPPNI, or Director of the SFO before any prosecution is brought for the foreign revenue offence. Such a prosecution may raise complex issues around the public interest and the relationship of the United Kingdom with other countries necessitating this safeguard.