Finance Act 2008

23U.K.P is not liable to a penalty under any of paragraphs 1 to 4 in respect of a failure or action in respect of which P has been convicted of an offence.

Commencement Information

I1Sch. 41 para. 23 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2