# Finance Act 2021, Section 81: Criminal proceedings


Sections 145 to 155 of CEMA 1979 (proceedings for offences, mitigation of penalties and certain other matters) apply in relation to offences under this Part as they apply in relation to offences under the customs and excise Acts.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/section/81 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.