Finance Act 2021

PART 2 Evidence

Evidence by certificate

3 (1) A certificate of the Commissioners that—

(a) a person was or was not at any time registered, or

(b) that a return required by regulations under section 61 has not been made or had not been made at any time,

is, in any proceedings evidence, or in proceedings in Scotland sufficient evidence, of that fact.

(2) A copy of any document provided to the Commissioners for the purposes of this Part and certified by them to be such a copy shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.

(3) In any proceedings any document purporting to be a certificate under sub-paragraph (1) or (2) is to be taken to be such a certificate unless the contrary is shown.

Inducements to provide information

4 (1) This paragraph applies to—

(a) criminal proceedings against a person in respect of an offence in connection with or in relation to plastic packaging tax;

(b) proceedings against a person for the recovery of a sum due in connection with or in relation to plastic packaging tax.

(2) A statement made, or a document produced, by or on behalf of the person is not inadmissible in proceedings to which this paragraph applies only by reason that—

(a) a matter falling within sub-paragraph (3) or (4) was drawn to that person’s attention, and

(b) the person was, or may have been, induced to make the statement or provide the document as a result.

(3) The matters falling within this sub-paragraph are—

(a) that, in relation to plastic packaging tax, the Commissioners may assess an amount due by way of a 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 the person has been, or is, a party;

(ii) has otherwise co-operated fully 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 by or under this Part to reduce a penalty.