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Finance Act 2003
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Changes over time for: Section 32
Version Superseded: 17/07/2014
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- 27/11/2003- Amendment
- 01/10/2009
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- 31/12/2020- Amendment
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32No prosecution after demand notice for penalty under section 26U.K.
Where a demand notice is given demanding payment of an amount due by way of penalty under section 26 in respect of any conduct of a person, no proceedings may be brought against that person for any offence constituted by that conduct (whether or not the demand notice is subsequently withdrawn).
Commencement Information
I1S. 32 in force at 27.11.2003 by S.I. 2003/2985, art. 2
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