Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 20 Penalties for enablers of offshore tax evasion or non-compliance

PART 1 Liability for penalty

Double jeopardy

15 A person is not liable to a penalty under paragraph 1 in respect of conduct for which the person—

(a) has been convicted of an offence, or

(b) has been assessed to a penalty under any provision other than paragraph 1.