SCHEDULES
SCHEDULE 7 AGGREGATES LEVY: INFORMATION AND EVIDENCE ETC
13Inducements to provide information
1
This paragraph applies—
a
to any criminal proceedings against a person in respect of an offence in connection with or in relation to aggregates levy; and
b
to any proceedings against a person for the recovery of any sum due from him in connection with or in relation to that levy.
2
Statements made or documents produced or provided by or on behalf of a person shall not be inadmissible in any proceedings to which this paragraph applies by reason only that—
a
a matter falling within sub-paragraph (3) or (4) below has been drawn to that person’s attention; and
b
he was or may have been induced, as a result, to make the statements or to produce or provide the documents.
3
The matters falling within this sub-paragraph are—
a
that, in relation to aggregates levy, the Commissioners may assess an amount due by way of a civil penalty instead of instituting criminal proceedings;
b
that it is the practice of the Commissioners (without giving any undertaking as to whether they will make such an assessment in any case) to be influenced by whether a person—
i
has made a full confession of any dishonest conduct to which he has been a party; and
ii
has otherwise co-operated to the full with any investigation.
4
The matter falling within this sub-paragraph is the fact that the Commissioners or, on appeal, an appeal tribunal have power under any provision of this Part of this Act to reduce a penalty.