{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-24.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/18/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "(1) Where by reason of any conduct a person—\n(a) has been convicted of an offence, or\n(b) is liable to a penalty otherwise than under paragraph 1 for which the person has been assessed (and the assessment has not been successfully appealed against or withdrawn),\nthat conduct does not give rise to liability to a penalty under paragraph 1.\n(2) In sub-paragraph (1) the reference to a penalty otherwise than under paragraph 1—\n(a) includes a penalty under paragraph 6 of Schedule 55 to FA 2009, but does not include penalties under any other provision of that Schedule, and\n(b) includes a penalty under subsection (5) of section 93 of TMA 1970 but, does not include penalties under any other provision of that section.\n(3) But the aggregate of—\n(a) the amount of a penalty under paragraph 1, and\n(b) the amount of a penalty under paragraph 5 of Schedule 55 which is determined by reference to a liability to tax,\nmust not exceed 200% of that liability to tax.\n(4) In sub-paragraph (1) “conduct” includes a failure to act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/18/paragraph/24",
    "retrieved_at": "2026-10-29T09:05:16.335265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}