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Finance Act 2003
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Changes over time for: Section 32
Version Superseded: 31/12/2020
Alternative versions:
- 27/11/2003- Amendment
- 17/07/2014- Amendment
- 13/09/2018- Amendment
- 13/09/2018
Point in time - 31/12/2020- Amendment
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32No prosecution after demand notice for penalty under section 26U.K.
[F1(1)]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against that person for any offence constituted by that conduct (whether or not the demand notice is subsequently withdrawn).
[F2(2)Nothing in subsection (1) prevents the bringing of proceedings against a person for an offence under section 20A(1A), 22A(1A) or 25A(1A) of the Customs and Excise Management Act 1979 in circumstances where it is alleged that the person is liable to a penalty of an enhanced amount.]
Textual Amendments
F1S. 32 renumbered as s. 32(1) (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 151(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)
F2S. 32(2) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 151(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)
Modifications etc. (not altering text)
C1Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)
Commencement Information
I1S. 32 in force at 27.11.2003 by S.I. 2003/2985, art. 2
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