{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-158",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-158.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/158",
  "kind": "section",
  "number": "158",
  "heading": "Double jeopardy",
  "text": "A person is not liable to a penalty under this Act in respect of anything in respect of which the person has been convicted of an offence.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 158 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/158",
    "retrieved_at": "2026-10-29T20:14:01.828273+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."
}