Section 69B(7)

If by reason of conduct falling within subsection (1) or (3) a person— that conduct does 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),

← 6 · All articles · 69C →

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