105 Admissibility of evidence not affected by offer of settlement

History

Heading substituted for the words “Evidence in cases of fraud or wilful default” by FA 2003, s. 206(2).

105(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–

(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

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