Reduction of penalty where other penalties incurredU.K.
17(1)The amount of a penalty for which a person is liable under paragraph 1 is to be reduced by the amount of any other penalty incurred by the person in respect of conduct for which the person is liable to the penalty under paragraph 1.U.K.
(2)In this paragraph “any other penalty” means a penalty—
(a)which is a penalty under a provision other than paragraph 1, and
(b)which has been assessed.