206 Admissibility of evidence not affected by offer of settlement etc
Finance Act 2003 (2003 c 14) | Legislation

206  Admissibility of evidence not affected by offer of settlement etc

(1)     In section 105(1) of the Taxes Management Act 1970 (c 9) (evidence in cases of fraudulent conduct), for paragraphs (a) and (b) and the word “that” preceding them substitute—

“(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,

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