# Revenue Scotland and Tax Powers Act 2014, Section 158: Double jeopardy


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.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/158 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-158
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.