There are currently no known outstanding effects for the Finance Act 2021, Paragraph 15.
15U.K.A person is not liable to a penalty under this Schedule in respect of a failure or action in respect of which the person has been convicted of an offence.
Commencement Information
I1Sch. 25 para. 15 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)
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