Double jeopardyU.K.
21U.K.[F1A person is] not liable to a penalty under paragraph 1 [F2, 1A] or 2 in respect of an inaccuracy or failure in respect of which [F3the person has] been convicted of an offence.
Textual Amendments
F1Words in Sch. 24 para. 21 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 17(a); S.I. 2009/571, art. 2
F2Word in Sch. 24 para. 21 inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 17(b); S.I. 2009/571, art. 2
F3Words in Sch. 24 para. 21 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 17(c); S.I. 2009/571, art. 2
Commencement Information
I1Sch. 24 para. 21 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)