# Finance Act 2014, Paragraph 12


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

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/35/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-35/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.