[835W Exceptions: criminal offences and penalties etc]
Income Tax Act 2007 (2007 c 3) | Legislation

[835W  Exceptions: criminal offences and penalties etc]

[(1)     A person is not by virtue of section 835U liable to be proceeded against for a criminal offence unless the person—

(a)     committed the offence, or

(b)     consented to or connived

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