Finance Act 2009

Double jeopardyU.K.

26U.K.P is not liable to a penalty under any paragraph of this Schedule in respect of a failure or action in respect of which P has been convicted of an offence.

Commencement Information

I1Sch. 55 para. 26 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))