Paragraph 4 I1I2
This paragraph applies to—
criminal proceedings against a person in respect of an offence in connection with or in relation to plastic packaging tax;
proceedings against a person for the recovery of a sum due in connection with or in relation to plastic packaging tax.
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 matter falling within sub-paragraph (3) or (4) was drawn to that person's attention, and
the person was, or may have been, induced to make the statement or provide the document as a result.
The matters falling within this sub-paragraph are—
that, in relation to plastic packaging tax, the Commissioners may assess an amount due by way of a penalty instead of instituting criminal proceedings;
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—
has made a full confession of any dishonest conduct to which the person has been, or is, a party;
has otherwise co-operated fully with any investigation.
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.
Annotations
Commencement
- I1
Sch. 12 para. 4 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
- I2
Sch. 12 para. 4 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4