# Landfill Disposals Tax (Wales) Act 2017, Section 71: Double jeopardy


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

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Source: https://www.legislation.gov.uk/anaw/2017/3/section/71 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.