104 Saving for criminal proceedings. [1952 s.503; 1965 Sch.X 1(1);1966 Sch.VI 13; Criminal Law Act 1967 s.1.]U.K.
The provisions of the Taxes Acts F1 shall not, save so far as is otherwise provided, affect any criminal proceedings for any misdemeanour F2F3.
Textual Amendments
F1 SeeOil Taxation Act 1975 s.1andSch.2 para.1(1)—Oil Taxation Acts—for modifications regarding petroleum revenue tax and supplementary petroleum duty.
F2 SeeFinance Act 1966 s.27andSch.6 para.23(7)(b)andS.I. 1966 No.1191, regn.4 (inPart III Vol.5)—application of this section in relation to penalties underpara.23 (transitional relief to companies with overseas trading income).
F3 See—Finance Act 1981 s.134andSch.17 para.18—application to special tax on banking deposits.
Modifications etc. (not altering text)
C1Ss. 102-104 power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1, para. 7(2)(b)99)-(12)
Ss. 102-104 power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1, para. 7(2)(b)(9)-(12)