Taxation (International and Other Provisions) Act 2010 section 74

Double jeopardy

Section 74 prevents a person from being penalised under this Schedule if they have already been convicted of a criminal offence for the same conduct.

• A person cannot face both a penalty under this Schedule and a criminal conviction for the same matter
• This reflects the well-established legal principle of double jeopardy — no one should be punished twice for the same thing
• If a criminal conviction has already been obtained, any penalty that might otherwise apply under this Schedule is removed
• The protection applies to all penalty provisions within the Schedule, not just specific ones