The Customs Safety and Security (Penalty) Regulations 2019 No. 121

No prosecution after demand notice for penalty U.K.

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against that person for any offence constituted by that conduct (whether or not the demand notice is subsequently withdrawn).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

I1 Reg. 8 in force at 20.2.2019, see reg. 1