2E+W+N.I.A penalty (of any kind) has been imposed on the liable person in respect of that conduct under the law of any member State, other than the United Kingdom and the issuing State, and that penalty has been enforced.
Commencement Information
I1Sch. 19 para. 2 in force at 1.10.2009 by S.I. 2009/2606, art. 2(r)