171(1)  Where in any proceedings–

(a)for an offence under this Act;

(b)[omitted by PA 2014, s. 24 and Sch. 13, para. 41;]

any relevant decision as defined by section 170(3) is made by the Inland Revenue, the decision shall be conclusive for the purpose of the proceedings.

171(2)  If–

(a)any such decision is necessary for the determination of the proceedings, and

(b)the decision of the Inland Revenue has not been obtained or an application with respect to the decision has been made under section 9 or 10 of the Social Security Act 1998,

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