Statements made or documents produced by or on behalf of a person are not inadmissible in:
(1) any criminal proceedings against the person in question for any form of fraudulent conduct in connection with or in relation to tax;
(2) any proceedings against him for the recovery of any tax due from him; and
(3) any proceedings for a penalty or on appeal against the determination of a penalty,
by reason only that it has been drawn to his attention that:
(a) where serious tax fraud has been committed the Commissioners for HM Revenue and Customs may accept a money
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