C2C3C5C7C12C13C15C14 PART X PENALTIES, ETC.

Annotations:
Modifications etc. (not altering text)
C2

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

C3

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)

C5

Pt. 10 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), s. 117(1)(b), Sch. 18; S.I. 1998/3173, art. 2

C13

Pt. 10 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 10

C15

Pt. 10 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C14

Pt. 10 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C1C4C6C8C9C11C10C16105F5Admissibility of evidence not affected by offer of settlement etc.

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 F4—

a

that where serious tax fraud has been committed the Board may accept a money settlement and that the Board will accept such a settlement, and will not pursue a criminal prosecution, if he makes a full confession of all tax irregularities, or

b

that the extent to which he is helpful and volunteers information is a factor that will be taken into account in determining the amount of any penalty,

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—

a

any criminal proceedings against the person in question for any form of F1fraudulent conduct in connection with or in relation to tax, and

b

any proceedings against him for the recovery of any F2tax due from himF3and

c

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