Part 3 Supplementary Provision
Finance Act 2021 (2021 c 26) | Legislation

Part 3 Supplementary Provision

Double jeopardy

15

A person is not liable to a penalty under this Schedule in respect of a failure or action in respect of which the person has been convicted of an offence.

Withdrawal of notice to make a return

16

(1)     This paragraph applies where—

(a)     a person is liable to a penalty under this Schedule in relation to a failure to make a return within item 1 or 2 in the Table in paragraph 1, and

(b)     HMRC decide (on the request of the person or otherwise) to give the person a notice under section 8B of TMA 1970 withdrawing a notice under section 8 or 8A of that Act.

(2)     This paragraph also applies where—

(a)     a person is liable to a penalty under this Schedule in relation to a failure to make a return within item 3 in the Table in paragraph 1, and

(b)     HMRC decide (on a request under section 12AAA of TMA 1970) to give a notice under that section withdrawing a notice under section 12AA of that Act.

(3)     The notice under section 8B or 12AAA of TMA 1970 may include provision under this

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