Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 25 U.K. Penalties for deliberately withholding information

PART 3 U.K. Supplementary provision

Double jeopardy U.K.

15 U.K. A person is not liable to a penalty under this Schedule in respect of a failure or action in respect of which the person has been convicted of an offence.

Commencement Information

I1 Sch. 25 para. 15 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)