Revenue Scotland and Tax Powers Act 2014

158Double jeopardyS
This section has no associated Explanatory Notes

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