105 Evidence in cases of fraud or wilful default.U.K.
(1)Statements made or documents produced by or on behalf of a person shall not be inadmissable in any such proceedings as are mentioned in subsection (2) below by reason only that it has been drawn to his attention that—
[F1(a)pecuniary settlements may be accepted instead of a penalty being determined, or proceedings being instituted, in relation to any tax,]
(b)though no undertaking can be given as to whether or not the Board will accept such a settlement in the case of any particular person, it is the practice of the Board to be influenced by the fact that a person has made a full confession of any [F2fraudulent conduct] to which he had been a party and has given full facilities for investigation,
and that he was or may have been induced thereby to make the statements or produce the documents.
(2)The proceedings mentioned in subsection (1) above are—
(a)any criminal proceedings against the person in question for any form of [F2fraudulent conduct] in connection with or in relation to tax, and
(b)any proceedings against him for the recovery of any [F3tax due from him] F4[and
(c)any proceedings for a penalty or on appeal against the determination of a penalty.]
Textual Amendments
F2Finance Act 1989 (c. 26), s. 149(5)but not to affect the making of assessments before 1983-84 or for accounting periods ending before 1 April 1983.
Modifications etc. (not altering text)
C1S. 105 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18
C2 SeeIncome and Corporation Taxes Act 1970 s.537andSch.14 para.27(4)— “tax” in s.105 includes excess profits tax and the profits tax.
C3 SeeFinance Act 1981 s.134andSch.17 para.18—application of this provision to the special tax on banking deposits.