Version Superseded: 06/04/2024
Point in time view as at 01/03/2024.
There are currently no known outstanding effects for the Finance Act 2021, Cross Heading: Double jeopardy.
20U.K.A person is not liable to a penalty point or a penalty under this Schedule in respect of a failure in respect of which the person has been convicted of an offence.
Commencement Information
I1Sch. 24 para. 20 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)
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