13(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.