PART 8

Penalties
CHAPTER 1

Penalties: introductory

Overview

Penalties: overview
157
This Part is arranged as follows—
- Chapter 2 sets out penalties relating to failure to make tax returns or to pay tax,
- Chapter 3 sets out penalties relating to inaccuracies,
- Chapter 4 sets out penalties relating to investigations, and
- Chapter 5 sets out other administrative penalties.

Double jeopardy

Double jeopardy
158
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.
S. 158 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1
S. 157 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)