[271H Exceptions: criminal offences and penalties etc]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[271H  Exceptions: criminal offences and penalties etc]

[(1)     A person is not by virtue of section 271F liable to be proceeded against for a criminal offence unless the person—

(a)     committed the offence, or

(b)     consented to or connived

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