Revenue Scotland and Tax Powers Act 2014

Double jeopardyS

158Double jeopardyS

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

Commencement Information

I1S. 158 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1