Version Superseded: 17/07/2014
Point in time view as at 01/10/2009. This version of this provision has been superseded.
Finance Act 2003, Section 32 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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against that person for any offence constituted by that conduct (whether or not the demand notice is subsequently withdrawn).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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