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Section 113

Evidence in cases of fraud, etc

(1) Notwithstanding anything to the contrary in any other written law, statements made or documents produced by or on behalf of a person shall not be inadmissible in proceedings to which this section applies by reason only that it has been drawn to his attention that -
(a) in relation to tax, the Commissioner may accept pecuniary settlement instead of sanctioning the institution of a prosecution; and
(b) though no undertaking can be given as to whether or not the Commissioner will accept pecuniary settlement in the case of a particular person, it is the practice of the Commissioner to be influenced by the fact that a person has made a full confession of any fraud or default to which he has been a party and has given full facilities for investigation, and that he was or may have been induced thereby to make the statement or produce the documents.

(2) This section shall apply to -
(a) criminal proceedings against the person in question for any form of fraud, neglect or default in connection with, or in relation to, tax; or
(b) proceedings for the recovery of a sum due under this Act.
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