Taxes Consolidation Act 1997 section 1070

Saving for criminal proceedings

Section 1070 provides that the Tax Acts do not affect any criminal proceedings for a felony or misdemeanour.

  • Criminal proceedings for a felony or misdemeanour are unaffected by the Tax Acts
  • The Tax Acts in this context means the Income Tax Acts and the Corporation Tax Acts
  • Tax legislation does not override, limit or interfere with the normal criminal law process
  • Criminal and tax proceedings operate independently of each other

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