52U.K.A person is not liable to a penalty under this Schedule in respect of anything in respect of which the person has been convicted of an offence.
Modifications etc. (not altering text)
C1Sch. 36 para. 52 applied (with modifications) (21.7.2009) by Finance Act 2009 (c. 10), Sch. 49 para. 5(3) (with Sch. 49 para. 1)
Commencement Information
I1Sch. 36 para. 52 in force at 1.4.2009 by S.I. 2009/404, art. 2