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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Companies Act 2014 section 957H
Relevant director not to be liable to be penalised twice for same conduct
Section 957H provided protection against a relevant director being penalised twice for the same conduct, but this section has been repealed.
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.