SCHEDULES

SCHEDULE 41 U.K. Penalties: failure to notify and certain VAT and excise wrongdoing

Modifications etc. (not altering text)

C1 Sch. 41 modified (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 33, 34

Double jeopardy U.K.

23 U.K. P is not liable to a penalty under any of paragraphs 1 to 4 in respect of a failure or action in respect of which P has been convicted of an offence.

Commencement Information

I1 Sch. 41 para. 23 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2