SCHEDULES
C1C2C3C4SCHEDULE 38Tax agents: dishonest conduct
Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41
Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)
Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
PART 5Penalties: assessment etc
Double jeopardy
I133
A person is not liable to a penalty under this Schedule in respect of anything in respect of which the person has been convicted of an offence.
I234
1
A person is not liable to a penalty under this Schedule in respect of anything in respect of which the person is personally liable to a penalty under—
a
Schedule 24 to FA 2007 (penalties for errors),
b
Schedule 41 to FA 2008 (penalties for failure to notify etc), F1or
c
Schedule 55 to FA 2009 (penalties for failure to make a return etc), F2or
d
Schedule 24 (penalties for failure to make returns etc) or Schedule 25 (penalties for deliberately withholding information) to FA 2021.
2
Sub-paragraph (1) applies where, for example, the person is personally liable by virtue of section 48(3) of VATA 1994 (VAT representatives).
Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)