# Finance Act 2021, Paragraph 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.

---
Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/12/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-12/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.