38 Admissibility of certain statements and documents
Finance Act 2003 (2003 c 14) | Legislation

Evidence

38  Admissibility of certain statements and documents

(1)     Statements made or documents produced by or on behalf of a person are not inadmissible in—

(a)     any criminal proceedings against that person in respect of any offence in connection with or in relation to any relevant tax or duty, or

(b)     any proceedings against that person for the recovery of any sum due from him in connection with or in relation to

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