Finance Act 2021

Inducements to provide informationU.K.

4(1)This paragraph applies to—U.K.

(a)criminal proceedings against a person in respect of an offence in connection with or in relation to plastic packaging tax;

(b)proceedings against a person for the recovery of a sum due in connection with or in relation to plastic packaging tax.

(2)A statement made, or a document produced, by or on behalf of the person is not inadmissible in proceedings to which this paragraph applies only by reason that—

(a)a matter falling within sub-paragraph (3) or (4) was drawn to that person's attention, and

(b)the person was, or may have been, induced to make the statement or provide the document as a result.

(3)The matters falling within this sub-paragraph are—

(a)that, in relation to plastic packaging tax, the Commissioners may assess an amount due by way of a penalty instead of instituting criminal proceedings;

(b)that it is the practice of the Commissioners (without giving any undertaking as to whether they will make such an assessment in any case) to be influenced by whether a person—

(i)has made a full confession of any dishonest conduct to which the person has been, or is, a party;

(ii)has otherwise co-operated fully with any investigation.

(4)The matter falling within this sub-paragraph is the fact that the Commissioners or, on appeal, an appeal tribunal have power by or under this Part to reduce a penalty.