{
  "url": "https://openlegislation.uk/tobacco-products-duty-act-1979/section-8S",
  "json_url": "https://openlegislation.uk/tobacco-products-duty-act-1979/section-8S.json",
  "legislation": "ukpga/1979/7",
  "legislation_title": "Tobacco Products Duty Act 1979",
  "legislation_url": "https://openlegislation.uk/tobacco-products-duty-act-1979",
  "path": "section/8S",
  "kind": "section",
  "number": "8S",
  "heading": "Penalties under section 8O: double jeopardy",
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/7/section/8S",
    "retrieved_at": "2026-11-05T03:39:34.742244+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."
}