There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Cross Heading: Double jeopardy.
24(1)Where by reason of any conduct a person—U.K.
(a)has been convicted of an offence, or
(b)is liable to a penalty otherwise than under paragraph 1 for which the person has been assessed (and the assessment has not been successfully appealed against or withdrawn),
that conduct does not give rise to liability to a penalty under paragraph 1.
(2)In sub-paragraph (1) the reference to a penalty otherwise than under paragraph 1—
(a)includes a penalty under paragraph 6 of Schedule 55 to FA 2009, but does not include penalties under any other provision of that Schedule, and
(b)includes a penalty under subsection (5) of section 93 of TMA 1970 but, does not include penalties under any other provision of that section.
(3)But the aggregate of—
(a)the amount of a penalty under paragraph 1, and
(b)the amount of a penalty under paragraph 5 of Schedule 55 which is determined by reference to a liability to tax,
must not exceed 200% of that liability to tax.
(4)In sub-paragraph (1) “conduct” includes a failure to act.
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