# Finance Act 2016, Paragraph 15


A person is not liable to a penalty under paragraph 1 in respect of conduct for which the person—
(a) has been convicted of an offence, or
(b) has been assessed to a penalty under any provision other than paragraph 1.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/20/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.