Section 1078C Provision of information to juries
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Amendments
Section 1078C inserted by Finance Act 2003 section 161.
(1) In a trial on indictment of an offence under the Acts or the Waiver of Certain Tax, Interest and Penalties Act 1993, the trial judge may order that copies of any or all of the following documents shall be given to the jury in any form that the judge considers appropriate:
(a) any document admitted in evidence at the trial,
(b) the transcript of the opening speeches of counsel,
(c) any charts, diagrams, graphics, schedules or agreed summaries of evidence produced at the trial,
(d) the transcript of the whole or any part of the evidence given at the trial,
(e) the transcript of the closing speeches of counsel,
(f) the transcript of the trial judge's charge to the jury,
(g) any other document that in the opinion of the trial judge would be of assistance to the jury in its deliberations including, where appropriate, an affidavit by an accountant or other suitably qualified person, summarising, in a form which is likely to be comprehended by the jury, any transactions by the accused or other persons which are relevant to the offence.
What documents may a trial judge order to be given to a jury in proceedings in relation to the 1993 Tax Amnesty?
(1) This section relates to prosecution proceedings in relation to the 1993 Amnesty and tax legislation generally. In such proceedings, the trial judge may order that all or any of the following documents be given to the jury:...
(2) If the prosecutor proposes to apply to the trial judge for an order that a document mentioned in subsection (1)(g) shall be given to the jury, the prosecutor shall give a copy of the document to the accused in advance of the trial and, on the hearing of the application, the trial judge shall take into account any representations made by or on behalf of the accused in relation to it.
What rights do I have as an accused person in a trial under the 1993 Tax Amnesty to get copies of documents made available to the jury?
(2) If the prosecutor intends to ask the trial judge to order that a document mentioned in (1)(g) be given to the jury, he/she must also give a copy of the document to you, the accused, and the trial judge must ensure that any representations made by...
(3) Where the trial judge has made an order that an affidavit by an accountant or other person mentioned in subsection (1)(g) shall be given to the jury, the accountant, or as the case may be, the other person so mentioned―
(a) shall be summoned by the prosecution to attend at the trial as an expert witness, and
(b) may be required by the trial judge, in an appropriate case, to give evidence in regard to any relevant procedures or principles within his or her area of expertise.
In what circumstances could an accountant be summoned to attend a trial involving the 1993 Tax Amnesty?
(3) If the trial judge has ordered that a document mentioned in (1)(g) be given to the jury, the accountant or other professional person must be summoned by the prosecution to attend as an expert witness and may be required by the trial judge to give...
