Section 69A(7)

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

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