Legal proceedings etc. Legal proceedings etc.

United Kingdom

1. 28Institution and conduct of proceedings in England and Wales.
2. 28AInstitution of proceedings in Northern Ireland.
3. 29Institution and conduct of proceedings in Scotland.
4. 30Limitation on the bringing of proceedings for recovery of underpayments and overpayments of duty.
5. 31Admissibility of records as evidence.
6. 32Evidence of admissions in certain proceedings.
7. 33Burden of proof in certain proceedings.
8. 34Fixing of amount payable under s. 9 on plea of guilty by absent accused.
9. 35Application of fines, penalties and forfeitures.