BIM43140 - Specific deductions: crime (expenditure involving): criminal payments: Prevention of Corruption Act 1916

The 1916 Act says that, when a gift can be shown to have been made to a public servant, the onus is on the giver and receiver to prove that it was not made corruptly. This applies to gifts to a Crown servant or an employee of a public body by or on behalf of a person holding or seeking to obtain a contract with the Crown or public body.

The 1916 Act also increased the Court's powers of sentence on conviction for an offence of corruption.