[105 Admissibility of evidence not affected by offer of settlement etc]
Taxes Management Act 1970 (1970 c 9) | Legislation

[105  Admissibility of evidence not affected by offer of settlement etc]

(1)     Statements made or documents produced by or on behalf of a person shall not be inadmissible in any such proceedings as are mentioned in subsection (2) below by reason only that it has been drawn to his attention—

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