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Finance Act 2021
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14U.K.A person is not liable to a penalty under this Schedule in respect of a failure in respect of which the person has been convicted of an offence.
Commencement Information
I1Sch. 26 para. 14 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)
I2Sch. 26 para. 14 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(2)
I3Sch. 26 para. 14 in force at 12.11.2024 for specified purposes by S.I. 2024/1132, reg. 2
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