OpenLegislation

Paragraph 136

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This paragraph applies—

(a)

to any criminal proceedings against a person in respect of an offence in connection with or in relation to 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 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) 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 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 Schedule to reduce a penalty.

Notes on Schedule 6

Modifications

C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

C2

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)