{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-12/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-12/paragraph-4.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/12/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) This paragraph applies to—\n(a) criminal proceedings against a person in respect of an offence in connection with or in relation to plastic packaging tax;\n(b) proceedings against a person for the recovery of a sum due in connection with or in relation to plastic packaging tax.\n(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—\n(a) a matter falling within sub-paragraph (3) or (4) was drawn to that person's attention, and\n(b) the person was, or may have been, induced to make the statement or provide the document as a result.\n(3) The matters falling within this sub-paragraph are—\n(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;\n(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—\n(i) has made a full confession of any dishonest conduct to which the person has been, or is, a party;\n(ii) has otherwise co-operated fully with any investigation.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 12 para. 4 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/12/paragraph/4",
    "retrieved_at": "2026-10-29T08:58:11.025653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}