PART XPenalties, etc.
105Evidence in cases of fraud or wilful default
1
Statements made or documents produced by or on behalf of a person shall not be inadmissible in any such proceedings as are mentioned in subsection (2) below by reason only that it has been drawn to his attention that—
a
in relation to tax, the Board may accept pecuniary settlements instead of instituting proceedings, and
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 fraud or default to which he has 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—
a
any criminal proceedings against the person in question for any form of fraud or wilful default in connection with or in relation to tax, and
b
any proceedings against him for the recovery of any sum due from him, whether by way of tax or penalty, in connection with or in relation to tax.