# Finance Act 2007, Paragraph 21

Extent: E+W+S+N.I.

A person is not liable to a penalty under paragraph 1 , 1A or 2 in respect of an inaccuracy or failure in respect of which the person has been convicted of an offence.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/24/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-24/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.