# Finance Act 2022, Paragraph 9: Double jeopardy

Extent: E+W+S+N.I.

A person is not liable to an electronic sales suppression penalty in respect of anything in respect of which the person has been convicted of an offence.

---
Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/14/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-14/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.