No prosecution after demand notice for penaltyU.K.
This section has no associated Explanatory Memorandum
8. Where a demand notice is given for an amount due by way of a penalty in respect of any conduct of a person, no proceedings may be brought against that person for any offence constituted by that conduct (whether or not the demand notice is subsequently withdrawn).
Commencement Information
I1Reg. 8 in force at 20.2.2019, see reg. 1