# Finance Act 2021, Paragraph 14


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

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-26/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.