# Finance Act 2008, Paragraph 23


P is not liable to a penalty under any of paragraphs 1 to 4 in respect of a failure or action in respect of which P has been convicted of an offence.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-41/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.