CH158150 - Penalties for Failure to Pay on Time: Other penalty issues: double jeopardy
We cannot charge a penalty for failure to pay on time if the person has been convicted of a criminal offence in respect of the failure.
FA09/SCH56/PARA17
We cannot charge a penalty for failure to pay on time if the person has been convicted of a criminal offence in respect of the failure.
FA09/SCH56/PARA17
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