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 Participation2024-11-18 SCHEDULESSCHEDULE 20Penalties for enablers of offshore tax evasion or non-compliance PART 1 Liability for penalty<Emphasis>Double jeopardy</Emphasis>15A person is not liable to a penalty under paragraph 1 in respect of conduct for which the person—ahas been convicted of an offence, orbhas been assessed to a penalty under any provision other than paragraph 1.Sch. 20 para. 15 in force at 1.1.2017 by S.I. 2016/1249, reg. 2
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<Title>SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/schedule/20" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/20" NumberOfProvisions="23" id="schedule-20" RestrictStartDate="2024-04-06">
<Number>SCHEDULE 20</Number>
<TitleBlock>
<Title>Penalties for enablers of offshore tax evasion or non-compliance</Title>
</TitleBlock>
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<Part DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/schedule/20/part/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/20/part/1" NumberOfProvisions="17" id="schedule-20-part-1" RestrictStartDate="2024-04-06">
<Number>
<Strong>PART 1</Strong>
</Number>
<Title>Liability for penalty</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2016/24/schedule/20/part/1/crossheading/double-jeopardy" IdURI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/20/part/1/crossheading/double-jeopardy" NumberOfProvisions="1" id="schedule-20-part-1-crossheading-double-jeopardy" RestrictStartDate="2017-01-01">
<Title>
<Emphasis>Double jeopardy</Emphasis>
</Title>
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15
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<Text>A person is not liable to a penalty under paragraph 1 in respect of conduct for which the person—</Text>
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<Pnumber>a</Pnumber>
<P3para>
<Text>has been convicted of an offence, or</Text>
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<Pnumber>b</Pnumber>
<P3para>
<Text>has been assessed to a penalty under any provision other than paragraph 1.</Text>
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<Para>
<Text>
<CitationSubRef SectionRef="schedule-20-paragraph-15" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/20/paragraph/15" id="cu3ynqir2-00142">Sch. 20 para. 15</CitationSubRef>
in force at 1.1.2017 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/1249" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="1249" Title="The Finance Act 2016, Section 162(1) and Schedule 20 (Appointed Day) Regulations 2016" id="cu3ynqir2-00143">S.I. 2016/1249</Citation>
,
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</Text>
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