104
The provisions of the Taxes Acts shall not, save so far as is otherwise provided, affect any criminal proceedings for any misdemeanour.
Section 104: Saving for criminal proceedings.
Taxes Management Act 1970 · 1970 c.9
Part X: PENALTIES, ETC.
About this text
This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0.
Reuse reviewed 21 August 2026 under Open Government Licence v3.0.