Finance Act 2003 (c. 14)

Part 3 U.K. Taxes and duties on importation and exportation: penalties

Demand notices U.K.

32 No prosecution after demand notice for penalty under section 26 U.K.

Where a demand notice is given demanding payment of an amount due by way of penalty under section 26 in respect of any conduct of a person, no proceedings may be brought against that person for any offence constituted by that conduct (whether or not the demand notice is subsequently withdrawn).

Modifications etc. (not altering text)

C1 Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)

Commencement Information

I1 S. 32 in force at 27.11.2003 by S.I. 2003/2985, art. 2