# Finance Act 2026, Section 243: Double jeopardy

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

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

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/243 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-243
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.