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Legislation
Finance Act 2026

Crossheading Sanctions: general

  • Section 200 Extension of time periods
  • Section 201 Reasonable excuse
  • Section 202 Double jeopardy
  • Section 203 Assessment etc of penalties: application of Schedule 36 to FA 2008
  1. Sanctions: general
  2. Double jeopardy

Section 202 | Double jeopardy

From legislation.gov.uk

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

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