Part 6
Administration
Payment of benefits, tax on benefits, debts and deductions:
Debts and deductions
355Restriction on imposing penalty under section 354: prosecution for offence
MSD cannot impose a penalty on a person under section 354 if that person has been prosecuted and dealt with for any offence arising out of the same circumstances that gave rise to liability under that section.
Compare
- 1964 No 136 s 86(2A)(b)