Finance Act 2021

Double jeopardyU.K.

15U.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

I1Sch. 25 para. 15 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)