C1C2C3 PART X PENALTIES, ETC.

Annotations:
Modifications etc. (not altering text)
C1

Part X (ss. 93-107) applied (with modifications) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 16(1)(b), 177(4), Sch. 2

C2

Part X (ss 93-107) applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 122(2)(3)

C3

See Finance Act 1966 s.27, Sch.6 para.23(7)—regulations under Finance Act 1965 s.84(7)may apply any provisions of Finance Act 1960 Part III (now Taxes Management Act 1970 Part X) in relation to penalties under para.23 and recovery of relief under Finance Act 1965 s.84 (overspill relief), subject to modifications, etc.

C6105 Evidence in cases of fraud or wilful default.

1

Statements made or documents produced by or on behalf of a person shall not be inadmissable in any such proceedings as are mentioned in subsection (2) below by reason only that it has been drawn to his attention that—

F1a

pecuniary settlements may be accepted instead of a penalty being determined, or proceedings being instituted, in relation to any tax,

b

though no undertaking can be given as to whether or not the Board will accept such a settlement in the case of any particular person, it is the practice of the Board to be influenced by the fact that a person has made a full confession of any F2fraudulent conduct to which he had been a party and has given full facilities for investigation,

and that he was or may have been induced thereby to make the statements or produce the documents.

2

The proceedings mentioned in subsection (1) above are—

C4a

any criminal proceedings against the person in question for any form of F2fraudulent conduct in connection with or in relation to tax, and

C5b

any proceedings against him for the recovery of any F3tax due from himF4and

c

any proceedings for a penalty or on appeal against the determination of a penalty.