Section 69(9)

Where, by reason of conduct falling within subsection (1) or (2) above— that conduct shall not also give rise to liability to a penalty under this section. a person is convicted of an offence (whether under this Act or otherwise), or a person is assessed to a surcharge under section 59 or 59A, or a person is assessed to a penalty under section 60 or 63 or a penalty under Schedule 24 to the Finance Act 2007, or a person is awarded a penalty point or assessed to a penalty under Schedule 24 to the Finance Act 2021,

← 8 · All articles · 10 →

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