[106E Exclusions from offences under sections 106B to 106D]
Taxes Management Act 1970 (1970 c 9) | Legislation

[106E  Exclusions from offences under sections 106B to 106D]

[(1)     A person is not guilty of an offence under section 106B, 106C or 106D if the capacity in which the person is required to give the

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