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.

Modifications etc. (not altering text)

C1Sch. 55 applied (with modifications) by S.I. 2001/1004, Sch. 4 para. 21G (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397), regs. 1(1), 3(5))

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))

I2Sch. 55 para. 26 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

I3Sch. 55 para. 26 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by S.I. 2014/2395, art. 2(1)(b)

I4Sch. 55 para. 26 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I5Sch. 55 para. 26 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

I6Sch. 55 para. 26 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)