Tax Collection and Management (Wales) Act 2016

155Double jeopardyE+W

This section has no associated Explanatory Notes

A person is not liable to a penalty under this Act in respect of anything if the person has been convicted of an offence in relation to it.

Commencement Information

I1S. 155 in force at 25.1.2018 by S.I. 2018/33, art. 2(f)