Companies Act 2014 section 934H

Specified person not to be liable to be penalised twice for same relevant contravention

Section 934H prevents a person from being penalised twice for the same conduct, whether by the Supervisory Authority imposing a monetary sanction and by criminal prosecution under state law.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.