Section 104: Saving for criminal proceedings.

Taxes Management Act 1970 · 1970 c. 9View on legislation.gov.uk

Taxes Management Act 1970
- Section 103A: Interest on penalties.
- Section 105: Admissibility of evidence not affected by offer of settlement etc.

Part X: PENALTIES, ETC.

The provisions of the Taxes Acts shall not, save so far as is otherwise provided, affect any criminal proceedings for any misdemeanour.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.