1067 Admissibility of statements and documents in criminal and tax proceedings

(1) Although a person was or may have been induced to make a statement to, or produce a document for, the Revenue Commissioners on the basis that the person was aware —

• that in relation to income tax or corporation tax the Revenue Commissioners may accept a financial settlement rather than institute proceedings, and
• that, while no undertaking can be give as to whether the Revenue Commissioners will accept a settlement in any particular case, it is the practice of the Revenue Commissioners to be influenced by the fact that a person has made full disclosure of any fraud or default and has co-operated in any investigation,

any statement so made or any document so produced is admissible in proceedings covered by this section.

(2) The proceedings covered by this section are criminal proceedings for fraud or wilful default in connection with income tax or corporation tax and any proceedings for the recovery of a sum due by means of tax, fine, forfeiture or penalty in relation to income tax or corporation tax.

Relevant Date: Finance Act 2021