104 Saving for criminal proceedings. U.K.
The provisions of the Taxes Acts shall not, save so far as is otherwise provided, affect any criminal proceedings for any misdemeanour .
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)
C2 See Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1) (Oil Taxation Acts) regarding modification in relation to petroleum revenue tax and supplementary petroleum duty
C3 See Finance Act 1966 s.27, Sch.6 para.23(7)(b) and S.I. 1966/1191, reg.4—application of this section in relation to penalties under para.23 (transitional relief to companies with overseas trading income).
C4 See—Finance Act 1981 (c. 35), s.134, Sch.17 para.18—application to special tax on banking deposits.