CHAPTER 1SPenalties: introductory
Valid from 01/04/2015
OverviewS
157Penalties: overviewS
This Part is arranged as follows—
Chapter 2 sets out penalties relating to failure to make tax returns or to pay tax,
Chapter 3 sets out penalties relating to inaccuracies,
Chapter 4 sets out penalties relating to investigations, and
Chapter 5 sets out other administrative penalties.
Double jeopardyS
158Double jeopardyS
A person is not liable to a penalty under this Act in respect of anything in respect of which the person has been convicted of an offence.
Commencement Information
I1S. 158 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1