# Finance (No. 2) Act 2017, Paragraph 9


P is not liable to a penalty under this Schedule in respect of a contravention in respect of which P has been convicted of an offence.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/13/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.