# Finance Act 2026, Paragraph 15: Duplication of liability to penalties

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

(1) A person is not liable to penalties under more than one of paragraph 8 (failure to apply due diligence procedures), paragraph 9 (failure to keep or preserve records) and paragraph 13 (inaccurate or incomplete data) in respect of the same act or omission.
(2) Where, apart from sub-paragraph (1), a person would be so liable, the person is liable to a penalty in respect of that act or omission under whichever one of paragraphs 8, 9 or 13 is, in the opinion of an officer of Revenue and Customs, appropriate in the circumstances.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/23/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-23/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.