Report No. 12

142. Saving regarding voluntary disclosures by persons making the statement etc.-

Nothing in section 141 [54(1), 54(2) and 54(3), as reduced in preceding section] shall prohibit the voluntary disclosure of any particulars referred to in sub-section (1) of that section, by the person by whom the statement was made, the return furnished, the accounts or document produced, the evidence given or the affidavit or deposition made, as the case may be.