Sch. 20 para. 15 in force at 1.1.2017 by S.I. 2016/1249, reg. 2

http://www.legislation.gov.uk/ukpga/2016/24/schedule/20/paragraph/15Finance Act 2016An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-11-28Expert Participation2024-11-18SCHEDULESSCHEDULE 20Penalties for enablers of offshore tax evasion or non-compliancePART 1Liability for penaltyDouble jeopardy15

A person is not liable to a penalty under paragraph 1 in respect of conduct for which the person—

(a)

has been convicted of an offence, or

(b)

has been assessed to a penalty under any provision other than paragraph 1.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="ukpga">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/2016/24"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/2016/24"/>
<FRBRdate date="2016-09-15" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="24"/>
<FRBRname value="2016 c. 24"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/2016/24/2024-11-18"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/2016/24/2024-11-18"/>
<FRBRdate date="2024-11-18" name="validFrom"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/2016/24/2024-11-18/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/2016/24/2024-11-18/data.akn"/>
<FRBRdate date="2024-12-08Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#enactment" date="2016-09-15" eId="date-enacted" source="#"/>
<eventRef date="2017-01-01" eId="date-2017-01-01" source="#"/>
<eventRef date="2024-04-06" eId="date-2024-04-06" source="#"/>
<eventRef date="2024-11-18" eId="date-2024-11-18" source="#"/>
</lifecycle>
<analysis source="#">
<restrictions source="#">
<restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedules" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction refersTo="#period-from-2024-11-18" type="jurisdiction"/>
<restriction href="#schedules" refersTo="#period-from-2024-11-18" type="jurisdiction"/>
<restriction href="#schedule-20" refersTo="#period-from-2024-04-06" type="jurisdiction"/>
<restriction href="#schedule-20-part-1" refersTo="#period-from-2024-04-06" type="jurisdiction"/>
<restriction href="#schedule-20-part-1-crossheading-double-jeopardy" refersTo="#period-from-2017-01-01" type="jurisdiction"/>
<restriction href="#schedule-20-paragraph-15" refersTo="#period-from-2017-01-01" type="jurisdiction"/>
</restrictions>
<otherAnalysis source="">
<uk:commentary href="#schedule-20-paragraph-15" refersTo="#key-f187b5154654a202985a6df10505abfb"/>
</otherAnalysis>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-from-2017-01-01">
<timeInterval start="#date-2017-01-01" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2024-04-06">
<timeInterval start="#date-2024-04-06" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2024-11-18">
<timeInterval start="#date-2024-11-18" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCEvent eId="enactment" href="" showAs="EnactmentDate"/>
<TLCLocation eId="extent-e+w+s+ni" href="" showAs="E+W+S+N.I."/>
</references>
<notes source="#">
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-f187b5154654a202985a6df10505abfb" marker="I1">
<p>
<ref eId="cu3ynqir2-00142" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/20/paragraph/15">Sch. 20 para. 15</ref>
in force at 1.1.2017 by
<ref eId="cu3ynqir2-00143" href="http://www.legislation.gov.uk/id/uksi/2016/1249">S.I. 2016/1249</ref>
,
<ref eId="cu3ynqir2-00144" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2016/1249/regulation/2">reg. 2</ref>
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/2016/24/schedule/20/paragraph/15</dc:identifier>
<dc:title>Finance Act 2016</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-11-28</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-11-18</dct:valid>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2016"/>
<ukm:Number Value="24"/>
<ukm:EnactmentDate Date="2016-09-15"/>
<ukm:ISBN Value="9780105400509"/>
</ukm:PrimaryMetadata>
<ukm:CorrectionSlips>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2016/24/pdfs/ukpgacs_20160024_en.pdf" Date="2017-09-01" Title="Correction Slip" Size="10094"/>
</ukm:CorrectionSlips>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2016/24/pdfs/ukpga_20160024_en.pdf" Date="2016-09-16" Size="4975245"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="1267"/>
<ukm:BodyParagraphs Value="510"/>
<ukm:ScheduleParagraphs Value="757"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="45"/>
</ukm:Statistics>
</proprietary>
</meta>
<body>
<hcontainer name="schedules" eId="schedules">
<heading>SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-20">
<num>SCHEDULE 20</num>
<heading>Penalties for enablers of offshore tax evasion or non-compliance</heading>
<part eId="schedule-20-part-1">
<num>
<b>PART 1</b>
</num>
<heading>Liability for penalty</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-20-part-1-crossheading-double-jeopardy">
<heading>
<i>Double jeopardy</i>
</heading>
<paragraph eId="schedule-20-paragraph-15" uk:target="true" class="schProv1">
<num>15</num>
<intro>
<p>A person is not liable to a penalty under paragraph 1 in respect of conduct for which the person—</p>
</intro>
<level class="para1" eId="schedule-20-paragraph-15-a">
<num>(a)</num>
<content>
<p>has been convicted of an offence, or</p>
</content>
</level>
<level class="para1" eId="schedule-20-paragraph-15-b">
<num>(b)</num>
<content>
<p>has been assessed to a penalty under any provision other than paragraph 1.</p>
</content>
</level>
</paragraph>
</hcontainer>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>