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Revenue Scotland and Tax Powers Act 2014

Chapter 1 — Penalties: Introductory
Section 157 – Penalties: overview

200.This section provides an overview of the structure of Part 8 of the Act.

Double jeopardy
Section 158 – Double jeopardy

201.This section provides that a person is not liable to any penalty under the Act if the person has already been convicted of an offence on the same matter.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.


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