Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 20 U.K. Penalties for enablers of offshore tax evasion or non-compliance

PART 1 U.K. Liability for penalty

Double jeopardy U.K.

15 U.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

I1 Sch. 20 para. 15 in force at 1.1.2017 by S.I. 2016/1249, reg. 2