OpenLegislation

Section 8S Penalties under section 8O: double jeopardyF1

A person is not liable to a penalty under section 8O in respect of a contravention in respect of which the person has been convicted of an offence.

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Textual amendments

F1

Ss. 8K-8U inserted (6.12.2016 except for the insertion of s. 8L(1), 1.4.2017 in so far as not already in force) by Finance Act 2016 (c. 24), s. 179(1)(5); S.I. 2016/1171, reg. 2(2)(3)