15U.K.A person is not liable to a penalty under paragraph 1 in respect of conduct for which the person—
(a)has been convicted of an offence, or
(b)has been assessed to a penalty under any provision other than paragraph 1.
Commencement Information
I1Sch. 20 para. 15 in force at 1.1.2017 by S.I. 2016/1249, reg. 2