Schedule 11A, paragraph 10(3)

Where, by reason of conduct falling within sub-paragraph (1)— that conduct shall not give rise to a penalty under this paragraph. a person is convicted of an offence (whether under this Act or otherwise), or a person is assessed to a penalty under section 60 or a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007,

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Source: legislation.gov.uk · retrieved 2026-07-28