# Finance Act 2016, Paragraph 21


Section 97A of TMA 1970 (two or more tax-geared penalties in respect of same tax) does not apply in relation to an asset-based penalty imposed under this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/22/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-22/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.