{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-105",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-105.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/105",
  "kind": "section",
  "number": "105",
  "heading": "Admissibility of evidence not affected by offer of settlement etc.",
  "text": "(1) Statements made or documents produced by or on behalf of a person shall not be inadmissable in any such proceedings as are mentioned in subsection (2) below by reason only that it has been drawn to his attention —\n(a) that where serious tax fraud has been committed the Board may accept a money settlement and that the Board will accept such a settlement, and will not pursue a criminal prosecution, if he makes a full confession of all tax irregularities, or\n(b) that the extent to which he is helpful and volunteers information is a factor that will be taken into account in determining the amount of any penalty,\nand that he was or may have been induced thereby to make the statements or produce the documents.\n(2) The proceedings mentioned in subsection (1) above are—\n(a) any criminal proceedings against the person in question for any form of fraudulent conduct in connection with or in relation to tax, and\n(b) any proceedings against him for the recovery of any tax due from him and\n(c) any proceedings for a penalty or on appeal against the determination of a penalty.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 105(1) substituted (10.7.2003 with effect in accordance with s. 206(5) of the amending Act) by Finance Act 2003 (c. 14), s. 206(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Finance Act 1989 (c. 26), s. 149(5)but not to affect the making of assessments before 1983-84 or for accounting periods ending before 1 April 1983."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Finance Act 1989 (c. 26), s. 168(5)(b)."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Finance Act 1989 (c. 26), s. 168(5)(c)."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 105 heading substituted (10.7.2003 with effect in accordance with s. 206(5) of the amending Act) by Finance Act 2003 (c. 14), s. 206(2)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 105 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)S. 105 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits)."
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 105 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Ss. 102-105 power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1 para. 7(2)(b)(9)-(12) (as amended (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 80(2), 86 (with s. 83(6)))"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 105 modified (N.I.) by Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979/186), reg. 47L(4) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 2000/2208, regs. 1(1), 20)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 105 applied (with modifications) (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 82(4)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "S. 105 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(5) (with reg. 1(4)(6))"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "S. 105 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(5)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "S. 105 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/105",
    "retrieved_at": "2026-10-29T10:51:31.747484+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."
}