Use of agents to detect crime

—(1) Notwithstanding any rule of law or practice to the contrary, it shall be lawful for the Director General to authorise any person to act as an agent for the purpose of detecting corruption or the evasion of tax or the commission of any other related offence, and the evidence of the agent shall be valid and effectual for all purposes and shall be receivable in all courts in (2) Any agent as aforesaid shall not be treated as an accomplice for the purpose of the law on corroboration. (3) The fact that a crime has been induced by the activities of any agent shall not be treated as a mitigating factor on sentence by any court. 100 CAP. 51 Tax Administration and Procedure